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

1. The defendant B was the representative director of Gangnam-gu Seoul Metropolitan Government, who is specialized in sewage treatment facilities and livestock wastewater treatment facility business from November 1, 1989 to May 13, 2013, and was in general in charge of the business affairs of the company as the representative director of the Dispute Settlement Bank D, and the defendant operated the E Farming Association, which is the assistant director of the Dispute Settlement Bank D.

2. The criminal facts B, in collusion with farmers who have no intent or ability to pay their own contributions through the guidelines or education of the Dispute Resolution Co., Ltd., ordered the Defendant to exempt them from all or part of their own contributions. The Defendant prepared a construction contract by unfashing construction costs to the extent that the said guidelines or education exempted them as above in response to the above guidelines and education, and intended to receive subsidies by submitting to each local government a construction contract statement, a construction cost statement, a construction cost statement, etc. prepared by the farmer as seen above, as if they were to have been

Accordingly, when the Defendant was selected as a person eligible to receive subsidies for the installation of 600t 1 liquid manure storage media worth KRW 51 million (self-payment KRW 10.2 million, subsidy KRW 40.8 million) from Gangnam-si around April 2010, the Defendant suggested the representative of the said farming association to exempt himself from self-payment and to provide the said construction only with the subsidies, and made H to deposit his self-payment into the EF association, return it, and made H to return it. On the other hand, if he was to receive a subsidy on the basis of this, he would make the payment of self-payment by making the amount obtained by deducting the amount equivalent to the deposit money as above to the EF association.

Accordingly, H deposited KRW 10,20,000 into a corporate bank account under the name of E Farming Cooperative on April 27, 2010, and on the same day, the Defendant deposited KRW 10,200,000 into the agricultural bank account under the her husband I, while H appears to have paid the self-paid and paid the construction.