A defendant shall be punished by imprisonment for one year.

Punishment of the crime

On March 1, 2011, the Defendant is the representative of the Gangnam-gu Dispute Resolution Co., Ltd. (hereinafter referred to as the “Co., Ltd.”) and E received the lowest successful bid price of KRW 4,764,90,000 for three (3) years in total through an open bid for the services entrusted to the Public Procurement Service by the F Environment Resource Business Office, and thereafter received the successful bid again with the total bid price of KRW 4,99,70,000 in total for three (4,99,700,000 for three (3) years from March 3, 2014.

When concluding a service contract with the F Environment Resource Business Office as above, the Defendant: (a) requested the FF Resource Business Office by the tenth day of each month for the agency expenses; (b) used direct or indirect personnel expenses (including retirement allowances) for other purposes; (c) not using direct or indirect personnel expenses as indirect personnel expenses; (d) prohibited direct or indirect personnel expenses; and (e) agreed that personnel expenses shall be returned to F at the end of each year after settling accounts each year.

The Defendant registered a person who does not actually work as a street cleaner in order to avoid returning the balance of personnel expenses, or filed a claim for agency expenses by pretending that he would be paid overtime, holiday allowances, and special allowances. On the other hand, the Defendant, once he deposited the wages or allowances into the account of the street cleaners, he did not receive them again and used them again, and did not receive them again, by means of submitting a false statement of settlement as if he actually paid them.

Accordingly, on March 18, 2011, the Defendant entered the above E office as if H were working as a street cleaners, claimed KRW 1,822,938 as H’s salary in the F Environmental Resources Business Office, and received the above money. On March 18, 2011, the Defendant returned the above amount to H’s account, and then used it, and the Defendant used it, and prepared a false statement of agency expense settlement as if he actually paid the above amount to H.