A Imprisonment for three years, Defendant B and C shall be punished by imprisonment for eight months, respectively.

However, as to Defendant A, this shall not apply.

Defendant

A is a person who actually operates a G farming association, and Defendant B is a person who actually operates H, and Defendant C is a representative of I.

With respect to the grant of subsidies for regional specialized product promotion projects implemented by the Ha Chang-gun, a victim, the Defendants: (a) provided money to Defendant B and C; (b) provided money to Defendant A; and (c) conspired to receive subsidies by inducing net Chang-gun by making the same appearance as the self-charges was executed by way of returning the money via the corporate account after Defendant B and C did not have the ability to bear the self-charges

According to the above public offering, around November 6, 2008, Defendant A applied for a subsidy of KRW 1 billion, KRW 400 million, and KRW 600 million, and received a decision to grant a subsidy around February 2009, Defendant B received a total of KRW 180 million from Defendant B on April 17, 2009, and again transferred it to Defendant H account in the management of Defendant B. From October 2009, Defendant A received a total of KRW 200 million from Defendant C to the I account, and re-transfer it to the I account, and made the same appearance as the sum of KRW 380,000,000 was executed.

The Defendants, as seen above, made details of account transfer as if they were actually executed, even though they did not have been executed, and prepared a false tax invoice, etc. corresponding thereto, and submitted these materials to the employees under the name-free circumstances belonging to the net military and submitted them to the employees under the name-free circumstances of the G Farming Cooperative on September 4, 2009, 62,490,000 won on February 11, 2010, and 237,510,000 won on February 237, 2010, including the sum of KRW 597,510,000 on February 12, 2012, 207,510 (this part of the national subsidies 497,925,000 won).

As a result, the Defendants’ subsidies of KRW 497,925,00 for the State subsidies of KRW 497,925,00 in an unlawful manner, KRW 250,000,00 for Defendant C, and KRW 247,925.