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

The Defendant is a person who operates the “C” as a manufacturing company of agricultural machinery and equipment, such as crypiles.

The victim Namyang-si, from around 2009 to 2013, implemented the "Support Project for the Elimination of Harmful Organisms", and subsidized 50% of the installation cost when those who operate farmers in the jurisdiction install harmful birds.

Accordingly, the Defendant approaching the Namyang-si that operates a spawn farm, received a subsidy from the Namyang-si, and received a subsidy from the Namyang-si to install or repair an existing product without self-charge. After receiving a letter of delegation of the subsidy, the Defendant was able to prepare a false document as if D et al. purchased a spawn from the Defendant with a view to purchasing a 6.6 million won to 7 million won from the 6.6 million won from the Defendant, and intended to receive the subsidy from the Namyang-si.

Since then on March 3, 2009, the Defendant approached from E to D free of charge to install an anti-harmful birds of harmful birds, and received a letter of delegation from D to grant grant. On the 30th day of the same month, the fact that D purchased and installed a pre-existing lapsing machine and replaced only the type, reduction, etc. of the previous machines, but it installed a pre-existing lapsing plant in 2009 in relation to the construction of the pre-existing lapsing plant in 2009. As such, the Defendant paid 3.3 million won, excluding 3.3 million won to D as subsidies, and then received 3.3 million won equivalent to 3.3 million won of its own charges on the same day.

The Defendant received subsidies equivalent to KRW 84,50,000,00 from the above date to May 27, 2013, as shown in the list of crimes in the attached Table.

Accordingly, the defendant is the victim.