All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1’s misunderstanding of the facts and misapprehension of the legal principles) The Defendant did not have conspired with the president A of Lcare Center (hereinafter “instant childcare center”) in relation to the crime of illegal supply and demand and the crime of defraudation of the aforementioned subsidies and childcare fees for overtime of time childcare teachers (hereinafter “instant subsidies” and “child care fees,” including the aforementioned subsidies and childcare fees, and only prepared false documents without refusing to unlawfully compel the president A as infant care teachers and preparing them. However, the Defendant did not have any intention to defraud.

B) Since the Defendant worked at around 08:00 or around 10:00 each day to around 13:30 to 21:30, the Defendant satisfied the requirements for receiving the instant subsidy by providing actual labor at the instant childcare center, the Defendant cannot be deemed to have unlawfully received or fraudulently obtained the instant subsidy, and even if otherwise, the subsidies corresponding to working hours from around 13:30 to 19:30,000, out of the defrauded amount 13,616,540, as stated in the facts charged of the instant case, corresponding to the working hours of the Defendant from around 13:30 to the 19:30, should be excluded from the fraudulent supply

C) Even if the facts charged in the instant case are recognized, the Defendant is merely an aiding and abetting offender who is not a principal offender but a principal offender. 2) The sentence that the lower court rendered for the sentencing unfair (4 million won) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. Determination

A. Determination 1 on the assertion of misunderstanding the facts and legal principles of the Defendant’s misunderstanding 1) Joint principal offenders under Article 30 of the Criminal Act, which jointly commits a crime by two or more persons, is a subjective element, and a crime is committed through functional control by a joint doctor, which is an objective requirement, with respect to the establishment of a joint principal offender.