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

However, the execution of the above punishment shall be suspended for four years from the date this judgment becomes final and conclusive.

Punishment of the crime

[Basic Facts] The defendant is an auditor of CF and a substantial representative of CF.

Around October 201, 201, Jung-Eup recruited a subsidized project operator of "D Corporation", which is a government subsidy project.

The project is to convert excreta collected from neighboring livestock farmers into high-quality organic fertilizers through facilities using environment-friendly circulation principles, such as converting excreta collected from neighboring livestock farmers into high-quality organic fertilizers; converting excreta collected from neighboring livestock farmers into quality organic fertilizers; converting excreta into quality organic fertilizers; converting excreta in size of 3 billion won (1.2 billion won, 40 million won, 30 million won, 60 million won, 955 square meters, and 8,955 square meters (1.2 billion won per day), including national subsidies, and establishing resource recovery facilities that can continuously produce liquid manure, including converting excreta into quality organic fertilizers in size of 9,000 square meters, 1,136 square meters, 969 square meters in machinery rooms; and 8,955 square meters in liquid facilities (80 tons per day).

C Agricultural Partnership applied for the designation of a person eligible for the above subsidy program in order to make a regular Eup viewing around November 14, 2011, and was selected as a person eligible for the project on November 30, 2011.

Since then on October 10, 2012, Jung-Eup selected F Co., Ltd. F as a public corporation (construction) of the above subsidy project as a public corporation of the above subsidy project.

C Around August 21, 2013, a farming association corporation submitted an application to grant subsidies of KRW 3 billion to a regular Eup viewing, along with evidentiary documents, such as a business plan, a business implementation plan, design drawings and specifications, and a calculation sheet, and decided to grant subsidies on September 5, 2013.

After October 1, 2013, F Co., Ltd. started work after concluding a construction contract with CFFA. On April 24, 2014, after completing the facility construction work, FF made a test run (from May 8, 2014 to June 30, 2014), and completed work on July 4, 2014.

【Criminal Facts】

No subsidy shall be granted with the knowledge of the receipt of a national subsidy by false application or other unlawful means in the implementation of the subsidy, or with knowledge of such fact.

The Defendant is selected as a subsidized project operator as above.