However, the above punishment shall be executed for two years from the date of the final judgment.

[2012 Highest 10623] - Defendant A is a person who is the actual operator of theJ from November 201 to around 404 and 405 of Incheon Bupyeong-gu I building B from around 201, and D is the friendship of C. B is the head of the business of J, and Defendant A is a person who invested KRW 30 million in J upon request of C as the head of the management office of the above building, and E is a person who has a relationship with the Defendant.

B, C, D, E, and the Defendant were faced with the crisis of the closure of business due to financial difficulties on January 2012, 2012, and were registered as the employee of the J using false documents, and were willing to receive substitute payments paid by the Minister of Employment and Labor on behalf of the employer upon receiving the fact-finding of the J, such as bankruptcy.

Accordingly, B, C, D, E, and the defendant mean 79 persons, such as K with no less work in the J, "to pay 50-1 million won in return for substitute payment". D means 20 persons, E means 14 persons, C means 24 persons, the defendant 24 persons, and B means 19 false workers, and make a false attendance card in their names.

On May 7, 2012, B, C, D, E, and the Defendant submitted a “application for recognition of the fact of bankruptcy, etc.” to 82 persons, including 79 false workers, such as the above K, at the Incheon District Office of Local Employment and Labor, and the Defendant submitted a copy of the commuting card, which was falsely made by 79 persons, such as K, from the above Incheon Northern District Office, in order to pretend that they are the J workers, from May 29, 2012.

As such, the Defendant, in collusion with B, C, D, and E, intended to receive 320,165,050 won as substitute payment for 79 false workers as stated in the attached list of crimes, but the Defendant was discovered in the process of verifying the facts of the Incheon Northern Site Office, so that he/she can receive the said substitute payment and receive it.