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

2. Defendant B shall be punished by imprisonment with prison labor for not less than five months.

3...

Punishment of the crime

"2014 Highest 7204"

1. Defendant A and Defendant C, Defendant D, Defendant E, Defendant F, Defendant G, Defendant H, Defendant J, Defendant J, Defendant K, Defendant K, Defendant L, Defendant L, and Defendant M are persons operating AF mainly for business management consulting at the window AE of Changwon city. In the event that the number of workers increases due to the improvement of employment environment, the business owner of a preferentially supported enterprise who engages in the manufacturing business, etc. was aware that there was a so-called “employment environment improvement support program” in which the Ministry of Employment and Labor supports 50% of the facility investment cost and 1.2 million won per newly employed employee, and applied for the said subsidy to remove the construction cost required for the improvement of employment environment between the business owner of a company and the business owner of a company, thereby allowing the business owner to receive more subsidies and allowing the suspect to use it for construction work.

Defendant

A, in collusion with Defendant B who operates Q in Gyeongnam Kim-si, submitted a business plan to perform shower rooms and dormitory construction work at the Yang Regional Labor Office of Busan and completed the said construction work with approval on May 4, 2010. On October 29, 2010, even after completion of the construction work at the construction cost of KRW 24,700,000, the fact that the construction work was completed on October 29, 2010 was completed, even if the construction cost of KRW 53,591,00,000, as if the construction cost was included in the construction cost of KRW 53,591,00, and applied for an employment improvement subsidy to an employee in charge of lack of the name of the above employment center on January 11, 201.

The Defendants were transferred KRW 29,863,50 to the bank account in the name of Q from the Busan Regional Employment and Labor Office on February 17, 2011.

Defendant

A Other than the above Defendant C, Defendant D, Defendant E, and Defendant E, as described in the separate crime list between March 29, 2013 and March 29, 2013.