All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is too unreasonable in light of the following: (a) the Defendants reflects the depth of the Defendants; (b) the subsidies received were not used for other purposes; (c) the full amount of the subsidies was returned to the Defendants; and (d) the Defendants did not have any previous convictions in the same manner.

2. The crime of this case committed by the Defendants is very serious in that the amount of the subsidies obtained by the State and local governments reaches a total of KRW 540 million, by taking account of the following facts: (a) the Defendants joined a false association member in order to meet the eligibility to obtain subsidies; and (b) by using fraudulent methods, such as obtaining documents by fraudulent means from a trader and obtaining documents by fraudulent means; and (c) the type of

In light of the fact that the Defendants are deeply divided into and reflected in the crime of this case, the Defendants actually carried out the business such as purchasing machinery and equipment with the subsidies granted, the Defendants returned the full amount of subsidies obtained by the Defendants to Jeju Special Self-Governing Province, and the Defendants did not have any criminal records exceeding the same criminal records and fines, etc., which are favorable to the Defendants, but this was reflected in the sentencing of the lower court, and there was no special circumstance or change in circumstances that may be considered newly after the sentence of the lower

In addition, considering the motive and circumstance of the instant crime, the means and result of the instant crime, the Defendants’ age, sexual conduct, environment, etc., and all of the sentencing conditions shown in the previous theories, the lower court’s punishment against the Defendants is too unreasonable.

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