1. The defendant A shall be punished by imprisonment for one year;

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

Punishment of the crime

Defendant

A Co., Ltd. is a corporation whose purpose is to provide software advice, development and supply, and Defendant A is the representative director of the above corporation.

1. Defendant A

A. From July 1, 2015 to June 30, 2016, the Defendant, who violated the Subsidy Management Act and committed fraud, was in charge of the payment and management of research funds through creative convergence R&D agreements with the Korea Institute for Advancement of the Victims Industry under the Ministry of Trade, Industry and Energy, and the Regional Power Industry Promotion Project.

On September 22, 2015, the Defendant entered into a false contract as if he/she was an employee of the above corporation E, which does not actually participate in the promotion project of the above local main business, at the office of the above corporation located in Busan District D and D around September 22, 2015, and entered the real-time integrated research expense management system as if he/she was an employee of the above corporation, and applied for personnel expenses to the victim through the above system, and received the said personnel expense of KRW 2,00,000 on the same day from the victim to the above bank account in the name of the above E, and received the said money back from the victim from July 22, 2015 to August 8, 2016. At the same time, the Defendant received a total of KRW 84,176,000 in total under the name of false personnel expenses, research allowances, etc. from the victim and received subsidies by false application or other unlawful means.

B. The Defendant was in violation of the Subsidy Management Act and occupational embezzlement from May 1, 2018 to December 31, 2020 is a person who has overall control over the payment of research funds, including personnel expenses and various allowances, while carrying out the task of “G” through an agreement with the Korea Institute for Creative Content Promotion under the Ministry of Culture, Sports and Tourism from May 1, 2018 to December 31, 202.

The Defendant received subsidies of KRW 242,00,000 from the subsidies under the agreement for the first business year by concluding the agreement as above, to the F Bank account in the name of the said stock company around June 12, 2018.