All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The Defendant did not submit the grounds of appeal within the statutory period.

B. Regarding the portion of the non-guilty portion of the non-guilty portion, as to the withdrawal of KRW 2.5 million from the social insurance premium account (NH Nong Q) among the non-guilty portion, it is reasonable to view that the Defendant used subsidies equivalent to excess (5,550 won = 2,444,450 won - 2,450 won) as long as the Defendant’s withdrawal amount (2,500 won) exceeds the amount of his own contribution (2,44,450 won) for any purpose other than its original purpose. Nevertheless, since the lower court acquitted the Defendant of this portion, there is an error of law by misunderstanding the facts, and thus, the lower court’s judgment is unreasonable.

2. According to the records of this case regarding the Defendant’s appeal, the following facts are acknowledged: (a) the Defendant was dissatisfied with the judgment of the lower court on November 9, 2018 and submitted a petition of appeal; (b) the above petition of appeal does not contain any statement in the grounds for appeal; and (c) the Defendant did not submit the statement of grounds for appeal within 20 days prior to the deadline for submission of the written notification of the receipt of notification of the grounds for appeal even if he was notified by this court on November 22, 2018; and (d)

Therefore, the defendant's appeal should be dismissed in accordance with Article 361-4 (1) and Article 361-3 (1) of the Criminal Procedure Act.

3. Judgment on the prosecutor's appeal

A. Regarding the assertion of misunderstanding of facts, the following is examined: (a) the sum of the amount that the Defendant deposited in the Social Insurance Premium Account (NH Q and evidence evidence records No. 23 pages 2,44,450 = 547,824 on April 11, 2016; and (b) the same year:

5. On the premise that the amount withdrawn by the Defendant from his/her own account is more than the amount deposited on November 197, 126 and 100,000 won, and November 29, 29,500 of the same year, it is argued that this should be deemed as the use of subsidies. However, according to the records, the amount deposited by the Defendant on April 11, 2016 shall be deemed as the amount paid by the Defendant.