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

1. Recognizing that the actual examination of the requirements for the payment of the new employment promotion subsidy paid to a business owner who takes measures necessary for employment security in order to promote employment of those who have difficulties in employment under ordinary conditions, such as long-term job seekers and female heads, in the country, was not properly conducted, the Defendant was willing to obtain the new employment promotion subsidy by means of submitting a false employment contract, etc. as if he had already been employed by and do not meet the requirements for receiving the new employment promotion subsidy as he had been employed by the business owner.

The Defendant, on July 7, 2009, prepared a labor contract as if he/she had been employed in the above "F" office on the ground that G had been employed in the above "F" office for less than six months after the registration of job seeking, and in order to pretend that he/she had been in the actual state of employment for not less than six months despite the fact that G was in the actual state of employment for not less than six months, on December 24, 2008, at the Jeju Special Self-Governing Province General Employment Support Center in Do 1690-8, for which six months have passed after the application for job seeking was made, and then, on August 10, 2009, submitted a false employment contract to the above "F" office with the above written employment contract attached, and applied for a long-term job seeker employment promotion subsidy for G from August 19, 2009 to April 28, 2010.

2. The Defendant, as a certified public accountant, was engaged in forging private documents, uttering of a falsified investigation document, and occupational breach of trust as an auditor of H (hereinafter “victim Company”) who was a victim foundation between January 17, 2003 and August 2010.

The defendant is a victim company.