A shall be punished by imprisonment with prison labor for ten months and by imprisonment for eight months, respectively.

However, as to Defendant B, this shall not apply.

Defendant

A around April 21, 201, a business entity of “G Project” (hereinafter “the instant subsidized project”), which is a subsidized project implemented by the victim FF group, was selected. The instant subsidized project is provided with subsidies of KRW 200 million (10 million among the subsidies) on the condition that the subsidized project operator bears a total of KRW 334 million project cost as a subsidized project that processes eco-friendliness, and that the subsidized project operator bears KRW 134 million of its own contributions.

After that time, the Defendants: (a) concluded a false sales contract as if Defendant B purchased a separate machine from Defendant A and conspired to receive subsidies by deceiving Defendant A for the purpose of returning KRW 110 million out of the self-paid charges received as above in return for the payment of the purchase amount, by falsely putting Defendant B’s unit price for the Kim Construction Machinery (hereinafter “FF”) at the agricultural machinery warehouse located in Namnam H; and (b) issuing a tax invoice equivalent to KRW 325 million to Defendant A; and (c) Defendant A remitted the self-paid charges to Defendant A in relation to the instant subsidized project; (d) concluded a false sales contract as if Defendant B purchased a separate machine from Defendant A; and (e) intended to receive subsidies by deceiving the victim as above.

Accordingly, around April 27, 201, Defendant A submitted a request for the advance payment of subsidies to the public official in charge of Fgun's office located in Seoul, to the effect that the advance payment of KRW 140 million equivalent to 70 million of the expected subsidy to be paid to the public official in charge was requested. On October 4, 2011, Defendant A submitted a request for the advance payment of subsidies to the effect that the advance payment of KRW 140,000,000,000 of the expected subsidy was to be paid to the public official in charge at the same place and completed the instant subsidy program.

However, the fact is that the supply value of the Kim Construction Machinery supplied by Defendant B to Defendant A is not more than KRW 215 million, but excessively excessive KRW 110 million, and the tax invoice is equivalent to KRW 325 million in the name of the J, a corporation substantially operated by Defendant B.