2. Defendant B shall be punished by imprisonment for two years;

3. The defendant C shall be punished by imprisonment with prison labor for six months.

"2013 Highest 7525"

1. Defendant A was the representative director of the AG corporation on the second floor of the AF building in Busan Northern-gu from October 10, 201 to July 8, 2013, and Defendant B served as the chief director of the said corporation.

Defendant

A and B knew that there is a so-called "employment environment improvement support program" to support 50% of the cost of facility investment and the cost of labor for workers when there is an increase in the number of workers by improving the employment environment on February 2012, 201, the Ministry of Employment and Labor prepared the most false construction standard contract with the business owner of a preferentially supported enterprise as if the construction cost of approximately two times the cost of construction for the installation, repair, etc. of the relevant facility, such as bathing facilities, was entered, and had the business owner receive a subsidy of approximately two times the cost of construction, and the Defendants conspired to allow more construction by using this.

Defendant A and B in collusion with Defendant C, the representative director of the corporation AH located in Gangseo-gu Busan Metropolitan Government, in violation of the Act on Fraudulent and Subsidy Management. Defendant C, a director, filed an application for employment creation support with the Busan Metropolitan Government Employment and Labor Office to repair bathing facilities, in-house educational facilities, and physical training rooms to improve the employment environment on July 31, 2012. On August 24, 2012, the approval was obtained from the head of the Busan Metropolitan Government Employment and Labor Office, and the construction cost was 42,00,000,000,000 won after the work was to be executed on August 28, 2012. Defendant C, a false standard contract for construction work was prepared as if the construction cost was to be built on construction cost of KRW 80,00,000,000; Defendant C, a director of the Busan Metropolitan Government Employment and Labor Office, accompanied by the report on the completion of employment contract on October 26, 2012.