A The defendant B shall be punished by a fine of KRW 4,00,00,000, respectively, for four months of imprisonment.

except that this judgment.

1. Defendant A is the representative director of the farming association corporation B.

On August 2013, the Defendant conspiredd to make a false report on the purchase price of agricultural machinery, as the Defendant purchased KRW 69,300,000, in excess of F and F trading price, even though the Defendant purchased KRW 52,170,000 from F, an operator of “E” in KRW 52,170,00.

On August 17, 2013, the Defendant: (a) submitted a false request for a subsidy to the public official in charge of the victimHadong-gun (“E purchased three agricultural machinery, such as Trackers, in E; (b) paid KRW 41,580,000 to him; and (c) received KRW 27,720,00 (G) from the public official in charge of the public official in charge of the Defendant’s agricultural partnership account (G) on September 17, 2013.

As a result, the Defendant, in collusion with F, defrauded the victim of KRW 27,720,00 by deceiving the victim, received the National Treasury subsidy of KRW 6,930,00 by false application or other unlawful means, and received KRW 107,016,00 in total four times from around that time to June 23, 2014 by deceiving the victim as a subsidy for purchasing agricultural machinery through the aforesaid method as stated in the attached crime list, and received KRW 26,754,000 in total by false application or other unlawful means.

2. Defendant B’s representative director A received subsidies from the National Treasury by filing a false application or other unlawful means with respect to the Defendant’s business as described in paragraph (1).

Summary of Evidence

1. Part of the Defendants’ legal statements

1. Each legal statement of the witness H, I, F, and J;

1. Application of Acts and subordinate statutes to a copy of a subsidy granted for projects for subsidizing research fees production equipment in 2013;

1. Defendant A of the pertinent legal provision regarding criminal facts: Article 347(1) of the Criminal Act and Article 40 Subparag. 1 of the Subsidy Management Act (the receipt of subsidies by improper means) Defendant B: Article 40 of the Subsidy Management Act.