All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (the fine of KRW 3 million for Defendant A, the fine of KRW 2 million for Defendant B, and the fine of KRW 1 million for Defendant C) is too unreasonable.

2. The Defendants received the state subsidy for the business of the Small and Medium Business Administration-employed internship for young employees by falsely eliminating the amount of wages. In light of the legislative intent of subsidies, the method of crime and the amount of receipt, etc., the nature of the crime is not very good. The court below ordered the Defendants to reduce the sum of KRW 10 million in the summary order by 6 million, taking into account the circumstances that the Defendants discontinued their business into account to the maximum extent possible, etc., and the Defendants did not return the subsidies that the Defendants received at all, and there is no change in circumstances where the Defendants would have to further reduce the fines of the Defendants after the sentence of the court below, and other various circumstances that are the conditions for sentencing in the instant case, including the motive and circumstances of the instant crime, etc., it cannot be said that the sentence imposed by the court below is excessive.

3. In conclusion, since all appeals by the Defendants are without merit, they are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.