2.Provided, That this ruling shall have become final and conclusive.

1. Defendant A

A. The Defendant, as the representative of FF farming association, was selected as a low-level warehouse subsidy business operator of G business in 2011, and the said farming association newly constructed a low-ion distribution facility, such as a cold cooling and freezing room, in the Namyang-gun H from May 201 to June 201 of the same year.

The above support program is an association under the Cooperative Act on Agriculture and Fisheries, or a specialized producer organization with corporate personality formed by at least five farmers to jointly produce, sell, process, or export agricultural products, and is a business entity that satisfies the requirements for common support of agricultural and fishery corporations, and its operational performance for at least one year after its establishment. Of the total project cost of 45,000,000 won, 18,000,000 won was the condition that the business entity should bear the burden.

However, the above FF farming association established by the defendant was not operated at all after the establishment of the association, and the person who is obligated to pay the shares to be paid by the farming association corporation was also obligated to pay the shares to the defendant, not the farming association corporation, so the above FF farming association was not eligible for the above subsidy grant business.

Nevertheless, the Defendant filed a claim for project costs as if he/she is eligible for legitimate business activities, and the Defendant received KRW 13,500,000 from the Agricultural Cooperative account in the name of the Defendant on June 1, 201 through the Agricultural Cooperative account in the name of the Defendant on the pretext of the project costs from the Victim Mayang-gun, and received KRW 13,50,000 from the Defendant on October 13, 201 and received KRW 13,50,000 by fraudulent means.

B. The Defendant was the representative director of the I agricultural partnership, and the said agricultural partnership was selected as K’s business entity among the comprehensive improvement projects in the J region.

In order to be selected as a business entity for the above rearrangement project, an agricultural partnership in which at least 10 investors participate shall not be comprised, and at least 30% of the total investment cost per household shall not be invested, and the facility cost shall be the facility cost.