The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

However, for three years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant (1) misunderstanding of facts and misunderstanding of legal principles as to the facts charged in this case which the F Secretary-General, who was found guilty by the lower court, failed to employ disabled persons, has committed the crime of aiding and abetting the Defendant by receiving the employment incentive of disabled persons from the Korea Employment Agency for Disabled Persons by submitting a false document as if the payment of benefits was made, and the crime of aiding and abetting the Defendant and aiding and abetting the Defendant by violating the Employment Promotion and Vocational Rehabilitation of Disabled Persons

(A) Prior to the enforcement of the Special Act on the Preferential Purchase of Goods with Disabilities, there was no provision that employees with disabilities shall be employed on a regular basis at the factory, i.e., the production facility, that is, the factory, and the organization of persons with disabilities employing more than five persons with disabilities as a whole may designate a direct production facility even if they do not employ more than five persons with disabilities at a specific factory. Even after the enforcement of the Special Act on the Preferential Purchase of Goods with Disabilities, the Defendant additionally employed employees with disabilities according to the administrative guidance to supplement the employment requirements, etc. for employees with disabilities,

(B) Gwangju Factory is not owned by the Bank of Korea D or the defendant, but owned by F, and is legally designated as production facilities for products manufactured by persons with severe disabilities, and directly produced and sold products by employing the number of persons prescribed by relevant laws. The FF Federation indirectly participated in the operation of Gwangju Factory by indirectly participating in the expansion of the allocation of quantities to Gwangju Factory. As such, the defendant did not deceiving the end-user institution or the officer in charge as if the defendant directly produced products produced in the Bank of Commerce D or purchased from other companies by employing disabled persons from F.

(C) A personal company D established in July 2006 and April 2010.