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

1. The Defendant is a representative director of C Co., Ltd. (hereinafter “C”) established for the purpose of the manufacturing of hazardous material defense clothes in Daegu-gu, Daegu-gu, and the Defendant is a corporation E (hereinafter “E”) established for the purpose of the manufacturing of carbon-proof equipment in the Gyeongbuk-gun D.

E The representative director F shall be the actual operator of the defendant's identification).

C In accordance with the mutual agreement on technology development projects by small and medium enterprises under the task “H” managed by the Small and Medium Business Administration entrusted to G, the Small and Medium Business Administration deposited KRW 195,200,000 in the Industrial Bank of Korea account, which is a consolidated deposit account, with the project cost between May 22, 2014 and May 21, 2015.

According to the mutual agreement on technology development projects for small and medium enterprises under the "J" project operated by the Small and Medium Business Administration entrusted to G by G, one year from July 15, 2014 to July 14, 2015, government contributions of KRW 133,000,000 were deposited in the Bank account as a consolidated deposit account.

As above, Defendant 1: (a) deposited the 2 companies run by the Defendant with the Small and Medium Business Administration’s subsidization; (b) paid actual expenses related to the above tasks in order to receive the subsidization project funds; and (c) deposited the subsidization project funds into the account of the customer in which the disbursement occurred; and (c) made C issue a false tax invoice as if C and E purchased research equipment related to the above tasks as if C and E purchased the aforementioned tasks, etc.; and (d) the Defendant used the subsidization funds deposited into the account of each customer.

The Small and Medium Business Administration grants a return to the P Bank account (S) in the name of the P Bank and then re-transfer the funds to the R Bank account (S).