A Imprisonment for 10 months, Defendant B’s imprisonment for 6 months, Defendant C’s fine of 3 million won, and Defendant D.

"2017 Highest 626"

1. Under the underlying facts, Defendant A is a person who manufactures and installs pelpel pellets, an agricultural boiler, as an actual operator of H Co., Ltd. (I representative director) and J (business operator K) located in the Southern Y Group G.

Defendant

B wife L and Defendant C are those who have been selected as a subsidized business operator of “facility original energy conservation support projects (the installation of pelpellets pelpellets)” implemented in the victim Kim Jong-si.

Defendant

B and Defendant C have to bear a certain amount of the total project cost (30% of the national expenses, 20% of the loans, 30% of the local expenses, 20% of the local expenses, and 20% of the local expenses) in accordance with the relevant laws and regulations in order to receive subsidies in relation to the above project from the Kim Jong-si and the victim Kim Jong-si.

2. Joint crimes committed by Defendant A and Defendant B

A. In relation to the energy conservation support project for the facilities in 2013 implemented in the victim Kim Jong-si, the Defendants completed installation work for pelpellets in total amount of KRW 21,152,000 of the construction cost as part of the wood energy conservation support project for the Kim Jong-si’s Kim Jong-si’s operation of the above HH Co., Ltd. as part of the wood conservation project for the facilities in the facility in Kim Jong-si and the facility in N, and submitted an application for subsidies accompanied by a false statement of project cost, tax invoice, and written confirmation of transaction details to the above H Co., Ltd. to the public official in charge of the victim Kim Jong-si’s name.

However, the facts are that Defendant A transferred KRW 8,460,00,000, which is the above part of his own shares, to Defendant B’s account. Defendant B re-transfers the above amount to the above L’s account, and the above L re-transfers the above amount to the account of the above H company, and Defendant B’s wife, who is the subsidized business, only manipulates Defendant B’s own shares as if it was paid to Defendant A, and did not actually pay its own shares.

Nevertheless, the Defendants conspired with the above victims.