2.Provided, That the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive;

From June 19, 2012, the Defendant is the operator of the F Federation (hereinafter “the Union”) that, from around June 19, 2012, from “E Center” located in Busan Young-gu, allows the general public to use or lend aquatic leisure equipment on the sea for water leisure activities.

1. Violation of the Act on the Management of Subsidies and the fraud Defendant is an indirect assistant who, from around 2013, entered into an agreement with the Minister of Oceans and Fisheries on the work of a subsidized business entity (g) G (hereinafter “G”) and H event (hereinafter “H event”) and receives indirect subsidies from G and uses them.

The defendant was paid 50 million won as a subsidy from the Ministry of Oceans and Fisheries in 2013 through the above G, and 48 million won as a subsidy in 2015, respectively.

The Defendant shall use the above indirect subsidies as personnel expenses, etc. for the persons who actually worked as instructors in accordance with the operating guidelines, and submit the settlement documents, such as a written resolution of expenditure, accompanied by evidentiary documents, to the competent maritime affairs department through G, and if the settlement amount of the project expenses is reduced compared to the budget execution plan, the details of the use of the subsidies, such as returning the decreased difference, should be settled.

Nevertheless, the Defendant, at the above H event, prepared the most false statement of expenditure resolution as if he worked as an instructor, and submitted it to G, and received indirect subsidies and used them as operating expenses, etc. of the said federation.

A. On December 24, 2013, the Defendant prepared a written resolution of expenditure stating that he paid 3 million won to I as the instructor fee for the above H event at the office of the above Federation, and attached the details of transfer from the Busan bank account in the name of the above Federation to the Busan bank account in the name of I to the Busan bank account in the name of I to the Busan bank account in the name of the above Federation and attached it to the employee in charge of the Marine Affairs Department who is aware of such fact through G, as if it was an instructor non-paid document