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

The Defendant is a person running “D (Gu F agency)”, a seller and repair company of agricultural machinery, in C.

The Defendant filed a false report on the purchase price for agricultural machinery sold to the representative directors of each business entity of G in 2013, G in 2014, and H conducted at each business entity of G in 2015, and filed a false report on 10-20% of the actual amount, and the agricultural partnership did not bear all or part of the amount of the self-paid contribution that it is essential for the agricultural partnership to engage in. However, the Defendant conspired with the representative director of the agricultural partnership by receiving subsidies from the victim E-Gun and the victim H, respectively, as the agricultural partnership would normally have paid the self-paid contribution.

On March 2013, the Defendant agreed to sell 42,480,000 Tracter to the J representative of the I Agricultural Partnership but sold 10,620,000 won more than 10,620,000 won, the Defendant made a false report on the purchase price of agricultural machinery and as if he sold 53,10,000 won more than 10,620,000 won, and to preferentially pay 31,860,000 won to the person who is obligated to pay for the I Agricultural Partnership (representativeJ).

On March 15, 2013, the Defendant submitted a false report on the completion of the project to the public official in charge of the victim E-Gun to the effect that “Twitter sold 53,100,000 won and paid 31,860,000 won to him/her normally.” On March 15, 2013, the Defendant received 31,860,000 won from J to the Defendant’s Agricultural Cooperative Account (K) and then withdrawn 30,000,000 won in cash and returned it to the J., and then submitted a copy of the subsidy account deposited by the Defendant to the public official in charge of the victim E-Gun to the public official in charge of the victim E in charge, and he/she received 21,240,000 won as the subsidies for purchase of the Twitter on March 29, 2013 (National Treasury subsidies, 30,000,000 won, 100,000 won.

Accordingly, the defendant is JJ.