All appeals filed by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The lower court’s punishment against Defendant A (five years of imprisonment with prison labor for three years and five years of suspension of execution and community service work for 200 hours) is too unreasonable.

B. As to the facts charged against Defendant C1’s mistake of facts and misapprehension of legal principles, the Defendant’s deception “the appearance was written as if it had been executed without the execution of the original charge,” and the victim, around October 2009, delivered KRW 297,510,000, which is the part related to the Defendant of the instant subsidy, to Co-Defendant A around September 4, 2009, prior to the execution of the original charge by granting KRW 200 million to Co-Defendant A. on or after September 4, 2009, prior to the execution of the original charge. The Defendant cannot be deemed to have led the victim to mistake in the act of the Defendant. Moreover, according to the above circumstances, the Defendant cannot be deemed to have been granted subsidies by unlawful means. Notwithstanding the fact that the Defendant was guilty of the facts charged against the Defendant, the lower court erred by misapprehending the legal principles as to the suspended execution against the Defendant, thereby affecting the conclusion of the judgment of the lower court in so doing.

C. The lower court’s sentence against Defendant A of the Prosecutor is too unhued and unreasonable.

2. Determination

A. According to the evidence duly admitted and examined by the lower court on the assertion of mistake of facts and misapprehension of legal principles by Defendant C and his defense counsel, the following facts are recognized. ① On September 24, 2009, when Co-Defendant A was the representative director, the representative director was changed to the wife L of Co-Defendant A.

hereinafter referred to as "G"

section 2.2.