1. Defendant A shall be punished by imprisonment with prison labor for one year;

However, the above punishment shall be imposed for a period of three years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. No person who receives the subsidies for employment of disabled persons by fraudulent or other illegal means shall receive the subsidies for employment of disabled persons.

Defendant

A is the representative director of the F Co., Ltd. F (hereinafter referred to as the "F") located in Seo-gu Busan, and Defendant B is the head of the F accounting division. The Defendants prepared a false application for payment of incentives for employing disabled persons and related documents as if they employed disabled persons even though they did not employ disabled persons in F, and conspired to receive the said incentives by deceiving the employees in charge of the above Corporation by submitting them to Busan branch office of the Korea Employment Agency for Disabled Persons (hereinafter referred to as the "Damage Corporation") as if they employed disabled persons.

A. On September 2010, Defendant A, who committed the crime of applying for the employment incentive for disabled persons related to G, who is not an employee, ordered Defendant B to apply for the employment incentive for disabled persons with false disability even though he did not employ the said company’s employee even though he did not employ the 5th disabled person as the employee of the said company. Defendant B, according to the direction, visited the damaged company’s website using the said computer at around October 16, 2010, and employed GF as the employee after accessing the damaged company’s website at the said office. The application form for the employment incentive for disabled persons was drafted and submitted;

According to the above method, the Defendants deceiving the staff in charge of Busan branch office of the damaged Corporation, and were paid as F’s account (H) in the name of the Industrial Bank of Korea in the total of KRW 13,300,000 in the name of subsidies for employment of disabled persons over 15 times during the period from around 2014 to the quarter from around 2014.

B. Defendant A committed the crime of applying for incentives for employment of disabled persons with regard to the retired person I, on or around April 2012, the facts in F are false persons with disabilities as if I, a person with disabilities of Grade V, served as an employee of the foregoing company and retired from office on or around March 2012.