J One year of imprisonment, eight months of imprisonment for Defendant A, Defendant L and T respectively, Defendant E, K and.

On January 29, 2013, Defendant A was sentenced to two years of suspension of the execution of ten months of imprisonment for fraud in Daegu District Court racing support, and on August 3, 2013, the above judgment was finalized on August 3, 2013.

Defendant

A is a person operating the "AC" in AB at Gyeongbuk-si, P, C, D, F, and I are a farmer who sets up a deep-sea farm in Ulsan-gun, Ulsan-gun, Ulsan-gun, and the defendant Eul is a farmer who sets up a deep-sea farm in AE at Gyeongbuk-si, Gyeongbuk-si, and the defendant G, and H are farmers who set up a Saturdays in AF at each Gyeongbuk-si, Chungcheongnam-si.

1. Joint criminal conduct by Defendant A and Defendant B

A. On January 2012, the Defendants acquired subsidies related to projects for the efficient use of energy for facilities and equipment in the Republic of Korea in 201 were to prepare false documents as if the subsidies were executed in KRW 17,790,000 among the total project cost of KRW 39,60,000, and then to obtain subsidies by defrauding KRW 23,760,000.

Defendant

B transferred KRW 17,790,000 to the Agricultural Cooperative Account under the name of the Defendant on the premise of the return on January 10, 2012, and the Defendant A sent tax invoices, estimates, etc. stating false details to Defendant B as if the total project cost related to the said construction was equivalent to KRW 39,60,000.

Defendant

B Around that time, the U.S. Office of Ulsan-gun, U.S., U.S., U.S., U.S., U.S., U.S., U.S. filed an application for subsidy support with the public official in charge of the U.S., U.S., U.S., U.S., U.S., “The Corporation has completed the total project cost of 39,60,000,000 won, and it has executed double-charges, and submitted

As a result, the Defendants conspired to induce the U.S. Armed Forces and the U.S. Office of Victims, and deceiving the Defendants, from January 13, 2012, were subsidized to the Agricultural Cooperatives Account in the name of Defendant B from January 13, 2012.