The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the defendant (the 2-year imprisonment with prison labor and the 4-year imprisonment with prison labor and the 50 million won fine) is too unreasonable.

2. The judgment below held that the amount of the subsidy granted by the defendant by deceiving Jinju City is larger, the defendant was planned over a long period of time, the defendant was also taking over access media under the Electronic Financial Transactions Act to use for the crime, the loss of the subsidy improperly executed by the defendant due to the defendant's crime is eventually the citizen's burden, and there is no special criminal history against the defendant except for the defendant who was sentenced once to a fine due to drinking driving, the defendant's actual profit due to the crime of this case is less than 26,50 won, which is less than 26,50 won, which is used to use it for the event supervised by K for the operation of K, and it seems that some of these profits are used for the event supervised by K to use it in the event supervised by the defendant for the operation of K, and it seems that the defendant enjoyed the whole number of the subsidy, which is returned at the time of settlement of the subsidy project after the execution of the subsidy project, the defendant's loss of the subsidy inappropriate due to the defendant's crime will eventually go back to the defendant's's ability and management of local culture.

In consideration of the above, the punishment for the defendant was determined.

The sentencing of the lower court shall be within the reasonable scope of discretion by fully taking into account the aforementioned various circumstances.