A and C shall be punished by imprisonment for 10 months, and by imprisonment for 8 months, respectively.

except that from the date this judgment becomes final and conclusive.

1. In fact, Defendant A is the de facto representative director of H for the purpose of operating the business of installing a vinyl house in Kujin-gu Seoul Special Metropolitan City G. Defendant B is a person who cultivates the local specialized items in a vinyl house in the J Farming Association located in Jin-gun I in the former North Korea. Defendant C is a person who cultivates the local specialized items in a vinyl house as a member of L farming association in the former North Korea-gunK as a member of L farming association in the former North Korea-gunK.

On March 2013, the former North Korean Forest Service group implemented "M projects" to enhance the competitiveness of specialized products by fostering specialized products representing the region and expanding production infrastructure, and finally becomes final and conclusive upon receipt of a project application from farmers, it provided 50% of the national subsidies and 10% of the local subsidies, and the remainder 40% of the subsidies are naturally borne by the subsidized project operator.

Although the Defendants knew that the subsidized project operator ought to bear part of the project cost as above, they conspired to receive excessive subsidies by falsely preparing relevant documents as if they were to bear all the subsidized project operator Defendant B and Defendant C, which is the subsidized project operator.

2. On May 2013, Defendants A and B filed an application for subsidies to build a new greenhouse on an automated three-year basis with the area of KRW 1,995 square meters of forests and fields in the J Farming Corporation, which was located in the middle of May 2013. The fact is that Defendant B paid KRW 42,910,00,00 to Defendant B, as if he/she did so, made a false statement of transaction, estimate, completion, completion, completion inspector, electronic tax invoice, etc., and submitted a false application for subsidies to the officials in charge of the Si/Gun office in charge of the Si/Gun/Gu office on the 31st of the same month, and was transferred from the Si/Gun office to the former bank account in the name of H on the 31st of the same month.

In this way, the Defendants are the defendants.