The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact, the Defendant did not file an application for the “public facility support project” with the intention of acquiring subsidies from the beginning, and did not enter into a contract if B and the construction cost were to be set at KRW 850 million. The construction cost returned from B is not KRW 417.5 million but KRW 167.5 million. Nevertheless, the lower court found the Defendant guilty of the facts charged of this case and erred by misapprehending the facts, thereby adversely affecting the conclusion of the judgment.

B. The sentence sentenced by the lower court to the Defendant (three years of imprisonment, four years of suspended sentence) is too unreasonable.

2. Determination

A. The following facts are acknowledged according to the evidence duly admitted and investigated by the lower court on the assertion that the facts were erroneous.

A) From August 31, 199 to Kimhae-si, the Defendant established C (hereinafter “C”) on March 20, 201 (hereinafter “C”) a new 20 million won project cost of KRW 146,400,000,000,000,000,000 (Evidence No. 499,576, 200,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,00).