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

The defendant is the representative director of Korea Agricultural Product Processing Business Co., Ltd. D (Change of name to E Incorporated Agricultural Co., Ltd. on March 2, 2009) in Gyeongbuk-do, who has overall control over all the affairs such as business and fund management of the above company.

1. In participating in various subsidy projects supervised by the Sung-gun, the Defendant: (a) concluded a false construction contract with a company that did not actually perform the construction work; (b) paid money in the name of the construction cost to the company; (c) refunded the difference after deducting value-added tax, etc.; and (d) paid an excessive amount to the transaction company; and (c) received the difference from the difference and received it from the trader.

On April 23, 2008, D Co., Ltd. was selected as a business operator of "business processing plant support project" in 2008, which is a subsidy of 1 billion won [300 million won of subsidy (10 million won of Do, 200 million won of Do, 200 million won of military subsidy), 400 million won of funding, 300 million won of financing subsidy], which is a business operator of "business processing plant support project of 2008.

On April 1, 2008, the Defendant pretended to have newly constructed the existing unauthorized building D, which is located in D, through the above subsidized project, and agreed to receive a refund of KRW 170,192,000 after paying the construction cost and deducting the value-added tax, etc., to the G, a representative director of F, and F, a stock company, as if they were to construct the above unauthorized building on May 10, 2008.

Pursuant to the above contract, the defendant from May 14, 2008 to August 21, 2008, as the name of the construction work price, three times from May 14, 2008 to the account in the name of F Co., Ltd.