except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is a D distributor who delivers food materials related to the main food to the social welfare foundation C, and E is the president of the above C, who is a person in charge of formulating and executing budgets in relation to the main food expenses of the facility C and the F Care Center, which is a facility affiliated with the above corporation. G is a person in charge of managing the government subsidies of the facility C and F Care Center under the above C, and the head of the above C is a person in charge of formulating and executing budgets.

The Defendant, in collusion with E, G, and F Medical Center C and F Care Center are operated as a single integrated restaurant, but in social welfare foundation C, when submitting the details of the use of the national subsidy to the net viewing in the community welfare foundation C, it is necessary to divide the details of the national subsidy by grouped facility C and F Care Center C and each facility of the F Care Center. On the other hand, the Defendant submitted a list of the food material transaction specifications actually supplied to the integrated restaurant and inspected it, and again submitted a list of the transaction specifications for each facility to the office, he intended to embezzled the government subsidy granted to the social welfare foundation C by means of paying to the Defendant more money than the amount actually supplied by the Defendant.

Around January 2004, the Defendant supplied food materials equivalent to KRW 4,288,50,00 in total to the integrated restaurant of Jeonsung-gun D Distribution (H Distribution) office of Jeonsung-gun (H Distribution), as if he were supplied with food materials equivalent to KRW 8,629,00,00 in total, the Defendant made a false statement of trading details to E, G, and E, E, E, and G sent false statement of expenditure using the trading statement prepared by the Defendant’s false statement at the office of the social welfare foundation C located in the Jeoncheon-si I of the Jeoncheon-si, the Defendant made a false statement of expenditure by using the trading statement prepared by the Defendant’s false statement at that time, while keeping the received national subsidy for the social welfare foundation C, and then arbitrarily transferred the said amount to the account of Jeon-gun Bank (K) in the name of J (H Distribution

Accordingly, the defendant in collusion with E and G.