All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. According to the corporate register of Defendant Company B (hereinafter “Defendant Company”), Defendant A was not a director registered by Defendant Company, but Defendant A was in charge of household production as a director of Defendant Company (the Defendant’s statement in the fifth trial record of the first instance trial). Defendant A, who was the broker for sales of the Plaintiff, was only talked about the fact that Defendant A had 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 2.5 tons of 200 was excluded from the subsidized items, and was not aware of the fact that Defendant A

The defendant A, who is not aware of such fact, has ordered I to prepare necessary documents on behalf of him, and I prepared a sales contract, a request for confirmation of completion of subsidy investment, a request for subsidy application, etc. on behalf of the defendant company and submitted it to the Korea Industrial Health Corporation.

Therefore, the court below found Defendant A guilty of the charged facts of this case because it cannot be recognized as the intention of acquiring subsidies.

B. The lower court’s sentencing (a fine of KRW 2,00,000 on the Defendant) is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the lower court’s judgment on the Defendants’ assertion of mistake of facts based on the evidence duly adopted and investigated by the lower court (i.e., the first instance court’s 2.5 tons of the Plaintiff’s 2.5 tons of the Plaintiff’s 2.5 tons of the Defendant’s 2.5 tons of the subsidies are not subsidized items, and thus it does not accurately memory the fact that the Defendant’s 2.5 tons of the subsidies were not subsidized items. However, in general,