1. The defendant A shall be punished by a fine of five million won;

The above fine shall not be paid by the defendant.

Punishment of the crime

Defendant

The limited company B is a corporation established for the purpose of manufacturing and distributing hub products in South Won-si E, and the defendant A is the actual operator of the above corporation.

1. Defendant A

A. Violation B of the Act on Fraud and Subsidy Management was selected as “social enterprise job creation projects” (a business that intends to provide social services or jobs to the disadvantaged class and to provide an opportunity to reduce the burden of enterprises and to achieve stable self-reliance with the creation of jobs) managed by Jeollabuk-do, and 60% of the standard amount of labor cost support for the recruitment workers from June 1, 2014 to May 31, 2015, and 30% of the standard amount of labor cost support for the recruitment workers from June 1, 2015 to May 31, 2016 were to be granted as each subsidy (the national subsidy shall be 75%, Do subsidy shall be 7.5%, and Si subsidy shall be 17.5%).

The amount of the above standard of personnel expense support is determined by multiplying the actual working hours and paid holidays based on 8 hours a day and 40 hours a week by the minimum wage in the relevant year, and including the amount calculated by multiplying the actual working hours and paid holidays by the employer, and the amount of the four-time insurance premium to be borne by the employer, so it was possible to receive more subsidies.

When the Defendant was unable to pay personnel expenses, etc. to workers due to the difficulties in the management of the company, the Defendant applied for the subsidies by falsely or excessively appropriating the amount of personnel expenses support by manipulating the actual number of working days and working hours of the workers, and accordingly, applied for the subsidies.

Therefore, even though the number of working days in around October 2014 for the Defendant was much less than 23 days in the case of a worker F, the Defendant applied for a subsidy for personnel expenses of F to the South Won City Mayor entrusted with the job creation project by North Korea on November 2014, and the said F is less than 23 days each day (19 days of work and 4 days of paid holidays).