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.

The defendant is the representative director of the main interest of the corporation E (hereinafter referred to as the "E") located in the Busan Jin-gu D building in Busan, Busan, and a person who has overall control over the development of E's technology, fund management, etc. for the purpose of developing and selling electronic equipment

1. Government contributions to business start-up growth technology development projects in 201 are submitted to the Small and Medium Business Administration in accordance with the implementation plan for business start-up growth technology development projects in 201 by the Small and Medium Business Administration. On November 22, 2011, the Small and Medium Business Administration was selected as a “F business entity” and entered into an agreement on technological development with the Small and Medium Business Information Promotion Agency entrusted by the Small and Medium Business Administration. The Small and Medium Business Administration’s Government contributions to KRW 187150,000 (65,000,000,000)

Accordingly, E, upon accessing the Small and Medium Business Administration’s “Comprehensive Development System for Technology Development Project” (www.m.go.go.kr) managed by the said Promotion Agency, filed a claim for payment by registering documents, such as tax invoices on the cost of materials, personnel expenses, etc. incurred in relation to the above task, E, the said amount of the contribution was provided by the way of direct payment from the Bank’s technological development cost point account of the Industrial Bank of Korea to the account of the other party to the disbursement.

In receiving the government’s technological development expenses as above, the Defendant: (a) reported the details and amount of actual expenses incurred; and (b) received compensation for expenses incurred for the use of expenses directly related to the pertinent technology development task; and (c) issued a tax invoice, etc., which is a transaction supporting document that has transacted with “G” (personal business operators registered in the name of the Ministry H) without any human and material substance, and received the relevant amount and used it for purposes other than the purpose of providing support, such as operational funds, etc.

Accordingly, on April 25, 2012, the Defendant purchased “BT-500 et al.” goods from G from “blus strings bT-500 et al.” from G with the price of KRW 5,280,00.