Defendant

A Imprisonment with prison labor for one year, and for six months, for each of the defendants B.

, however, the defendant from the date of this judgment.

Punishment of the crime

1. The co-principal defendant A is a person who operates D with the purpose of manufacturing fruits, and the defendant B is a person who operates E with the purpose of manufacturing and installing food machinery.

The victim Chungcheong City selected Defendant A as a subsidized project operator of the "support project for the manufacture, processing, and distribution of agricultural products" in 2013 and subsidized the subsidy of 70% (50% of the national expenses and 20% of the local expenses) out of the total project expenses. In order for the subsidized project operator to receive the subsidy, the portion equivalent to 30% of the total project expenses shall be executed in full for the subsidized project.

Defendant

A entered into a contract with Defendant B for the manufacture and installation of consignment manufacturing and manufacturing machinery, and agreed to receive subsidies by appropriating the total amount of the self-charge to be borne by Defendant A and appropriating excessive unit cost of supply.

Accordingly, the Defendants, around August 2013, sent the amount of self-payment (90 million won) to Defendant B to the account in the name of Defendant B, and received from Defendant B the amount of KRW 87 million out of that amount, and the actual cost of equipment and expenses incurred in cash was KRW 180 million (excluding additional tax). However, as if the full amount of the self-payment was actually executed for the subsidized project, the Defendants deceiving the victim by submitting a written request for subsidy to the staff in charge of the name in charge of the damage of the victim, along with a written confirmation of transaction, a copy of the passbook and a false machinery and equipment construction contract, delivery document, quotation, etc. stating KRW 300 million in the construction cost of the head of the Tong-si, which was written out as if they were actually executed for the subsidized project, and thereby deceiving the victim, he received KRW 210 million from the victim as a subsidy on August 23, 2013, and at the same time, received it by fraudulent or other unlawful means (excluding KRW 150 million).

2. Defendant A

A. The Defendant who altered private documents shall be a subsidiary of the “Support Project for the Establishment of a Danju Amateur and Manju Amateur System” implemented in 2009.