1. Defendant A shall be punished by imprisonment for eight months.

Of the facts charged in the instant case, the attached list of crimes (3) Nos. 2,3.

Punishment of the crime

[criminal power] On July 17, 2014, Defendant A was sentenced to a suspended sentence of three years for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Gwangju metropolitan District Court's branch on July 17, 2014, and the judgment was finalized on May 28, 2015.

Defendant

B On July 17, 2014, the Gwangju District Court was sentenced to a two-year suspended sentence of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), etc., and the judgment became final and conclusive on July 25, 2014.

Defendant

C was sentenced to a suspended sentence of one year of imprisonment for fraud at the Daegu District Court on December 6, 2013, and the judgment was finalized on December 14, 2013. On October 23, 2015, the Changwon District Court rendered a suspended sentence of three years of imprisonment for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the violation of the Punishment of Tax Evaders Act.

【Criminal Facts】

Defendant A, on March 14, 2000, is a representative director who exercises overall control over the affairs of D agricultural and fishery products distribution business (hereinafter referred to as “D”) established by the Jeonnam-gun District Court of Justice on March 14, 200.

Defendant

B is a person who holds office as a regular director from May 2009 to March 4, 201, and has overall control over the accounting and accounting affairs, including the issuance and receipt of D sales, purchase account statement, and receipt, together with Defendant A.

C is a person engaged in agricultural product distribution business under the trade name of "L" in Daegu-si, Dong-si, and Dong-gu.

Defendant

At around May 209, A, Defendant B, and C conspired to issue or issue false sales or purchase account statements that D did not actually trade in order to benefit from various subsidies granted by D government.

1. The crime of issuing and receiving an invoice of non-transaction by Defendant A and Defendant B;

A. Defendant A and B, in collusion with C on April 30, 2010, issued an invoice with the content that supply the amount equivalent to KRW 85,000,000 to M, although there is no fact that goods or services were supplied to M at the D office, shall be delivered.