Defendant

A shall be punished by a fine of KRW 20,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is the representative director of the Eth (Caution).

1. Defendant A

(a) No person who violates any of the Acts and subordinate statutes governing fraud, the promotion of employment of disabled persons, and vocational rehabilitation shall receive subsidies for employment of disabled persons by fraud or other improper means;

Nevertheless, around April 1, 2009, the Defendant filed an application for the employment incentive for disabled persons in 2008 with the Seoul Special Metropolitan City E Office located in the Seoul Special Metropolitan City F, the Seoul Special Metropolitan City Employment Agency for Disabled Persons prior to the Korea Special Metropolitan City Employment Agency for Disabled Persons, and submitted a list that is included in G, H, I, J, K, L, and M as the employees of the foregoing company.

However, the above G et al. did not have worked in the company E with limited liability.

The defendant could have been paid if the defendant deceivings an employee in charge of the victimized person as above and has received delivery of KRW 24,750,000 on May 21, 2009 from the injured person and applied normally.

The difference between KRW 8,50,000, including the acquisition of pecuniary benefits equivalent to KRW 16,200,000, which is the difference between KRW 8,50,000, from that time, to March 14, 2013, the sum of KRW 43,565,00 in total five times as shown in attached Table 1 of Crimes List 1, and at the same time, the amount of incentives for employment of disabled persons equivalent to that amount was granted by false or other unjust means.

B. Since June 18, 1992, the Defendant had been working as a general manager of the said company as the E-representative director of the limited company who suffered damage.

On March 11, 2008, the Defendant, at the office of the above company, had the accountingN make the most deposit of benefits with the account under the name of J that was not actually working for the above company, and immediately deposited 680,000 with the foreign exchange bank account (Account BookO) under the name of the Defendant, and used it voluntarily for personal purposes, such as insurance premiums, public charges, credit card payments, etc. around that time, and then embezzled from that time until November 11, 2013, 42 times in total as shown in attached Table 2.