However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

As the president of H, the Defendant, as an incorporated association, is a person who exercises overall control over the operation of social welfare facilities operated by H, such as I, and the J, a dependent of the Defendant, is the above H director.

Defendant 1, along with the above J, managed I in the third floor of the K building in Ansan-si, Ansan-si, the third floor of the above J, and, upon receiving the above I personnel personnel expenses subsidy from the victim Ansan-si, the employee L, working in the above I, around September 2012, would retire from office for the Defendant.

If the above L is a defect, it is impossible to receive a subsidy received from the injured party as a subsidy for personnel expenses for the above L until the injured party wants to obtain another employee who meets the requirements for the payment of the subsidy. Thus, the above L was asked to request the other employee to "to apply for a subsidy for personnel expenses in Ansan-si's name until the time he/she sought another employee, to lend the physical card connected to the account to be used to receive the subsidy for personnel expenses," and the above L was dried from the above L. The above J., and the above L was dried to the above J., "L would have applied for a subsidy for personnel expenses at the time of the cancellation of the work, as if the L would continue to work, and if the labor expenses were paid to the L's account, it would have received the subsidy by applying for a false subsidy to the victim and receiving it as operating expenses."

On October 10, 2012, the above J prepared the “detailed statement of required budget calculation,” which is an attached document to be submitted to the victim when applying for the I’s operating subsidy, according to the Defendant’s instruction, and served in the above I as a person who was not employed in the I at the time of retirement. As such, the above J falsely prepared the “detailed statement of required budget calculation” as if it is necessary to pay personnel expenses for the above L, and is the ID under the said I’s name.