A and Defendant B shall be punished by imprisonment with prison labor for eight months and by imprisonment for six months.

except that this judgment.

[Basic Facts] Defendant A is the management director of F corporation, which is engaged in the business of disposing of laundry at the medical institution in Samsung-si. Defendant B is the representative director of the above corporation. Defendant C is a person who operates H, who is the repair business of laundry equipment in Yangsan-si.

Defendant

A and Defendant B, with the knowledge of the fact that the F Co., Ltd. is eligible to receive subsidies up to 75% of the amount invested in new facilities when the F Co., Ltd. falls under the standard place of business for disabled persons and the extension of new facilities pursuant to the Vocational Rehabilitation Act, planned to provide subsidies by expanding laundry, stenography, presses, etc., and then requested Defendant C to prepare a written estimate for the expenses incurred in the purchase and installation of the above facilities. Defendant C around February 27, 2015, prepared a first written estimate to the effect that the purchase and installation of the above facilities are required (excluding value added tax) around 34,00,000 won (excluding value added tax).

Accordingly, Defendant A and Defendant B prepared an investment plan, etc. to the effect that KRW 344,00,00 is required for the purchase and installation of the above facilities according to the said estimate around that time, and that they would be required to provide subsidies therefor, and submitted to the Gyeongbuk branch of the Korea Disabled Employment Agency located in Yongsan-si around March 2, 2015 an application for the disabled standard workplace subsidy attached with the said investment plan, etc. to the Gyeongbuk branch of the Korea Disabled Employment Agency located in Yongsan-si around May 18, 2015 and received remittance of KRW 254,70,000 to the Daegu Bank account in the name of F corporation around May 18, 2015. However, it was impossible to return KRW 22,50,000 to the 1st,20,000 without compensation due to an erroneous payment in calculation around August 26, 2015 x (34,000,000 won without compensation).