A Imprisonment for one year and each of the defendants B shall be punished by imprisonment for eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

On April 10, 2012, G, the victim foundation, was a local government-funded institution established with the contribution of property in Yangyang-gun for the purpose of managing and operating I, an I, located in Yangyang-gun H members of H, and the incorporated associationJ was a corporation established by the defendant A for various cultural activities, managing G from around 2004 to the establishment of the foundation, and conducted the development project of "K" in G from around September 26, 2012, which was entrusted by G, the foundation foundation, with the management of G from around 2012.

Defendant

A is the standing director of the J, an incorporated association, from May 1, 2012 to April 30, 2012, and from May 1, 2012 to December 28, 2016, managing and operating G as the standing director and the representative director of G incorporated foundation, and Defendant B is a person in charge of managing and operating G with the direction of Defendant A as the head of the planning team and the executive secretary of the J incorporated foundation from August 13, 2012 to May 31, 2014, while exercising overall control over the business of operating G with the direction of Defendant A as the head of the G planning team and the executive secretary of the J incorporated foundation, who performs the duties of implementing and preserving the implementation and preservation of the policies received from Gyeonggi-do through Yang-gun at the expense of the general budget for operation

1. On September 2012, the Defendants committed the joint crime of the Defendants: (a) at the G Office of the Incorporated Foundation (hereinafter “K”)’s office, G subsidized KRW 1.96 million for the implementation and preservation of the policy in terms of the costs of K development project; and (b) deducted the project cost incurred by the Incorporated Foundation J from the amount of the said created project in a manner that the said project would have been entrusted with the said project by using a false or excessive tax invoice, etc.; and (c) subsequently, (d) before the incorporated Foundation G was established, J, a corporate foundation, offered to repay obligations, such as the cost of construction

Accordingly, Defendant B received the first payment of KRW 840,000,000,000 from G office as an incorporated foundation around November 2, 2012 to the account under the name of the J as an incorporated foundation under an entrustment contract and received a false invoice, etc. from L operator M, and paid KRW 39,60,000 as a false transaction price.