The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

1. The main point of the grounds for appeal is that the court below's imprisonment (eight months of imprisonment) is too unreasonable.

2. The crime of defraudation of subsidies, such as the instant case, is likely to be subject to criticism in that it worsens the finances of the State or local governments, ultimately increases the tax burden of the citizens as well as the citizens, and satisfys the opportunity of a bona fide third party to receive subsidies.

In particular, the crimes are not likely to be committed by using intelligent water methods, such as actively deceiving public officials in charge by writing the details of financial transactions different from the substance.

On the other hand, the fact that the defendant recognized all of the crimes of this case, the subsidy of this case is deemed to have been used as a subsidy program for the E business, etc., the defendant has no record of criminal punishment for the same kind of crime, and the defendant deposited KRW 40 million for the victim at the court below, and deposited KRW 10 million in the court below.

In addition, in full view of the circumstances of the instant crime, the circumstances after the instant crime was committed, the Defendant’s age, character and conduct, environment, etc., various sentencing conditions shown in the argument of the instant case, and the scope of recommending punishment according to the sentencing guidelines of the Sentencing Committee (the scope of recommending punishment between six months and one year and six months) / General Fraud (the scope of recommending punishment) and the basic area (the period between six months and one year and six months) (the period between one year and six months) (no special person), etc., the lower court’s punishment is deemed to be too unreasonable, and thus, the Defendant’s assertion is reasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

The summary of facts constituting the offense and evidence recognized by the court as described in this Court shall be as shown in the corresponding columns of the original judgment.

(Article 369 of the Criminal Procedure Act). Application of law

1. Article 347 of the Criminal Act applicable to the crime and Article 347 of the choice of punishment.