A defendant shall be punished by imprisonment for one year.

except that 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

The defendant is the representative director of E Co., Ltd., and F is the person who operates G.

On November 22, 2010, an agricultural company selected as a subsidized business operator of the project for supporting machinery and equipment for research fees through an application for additional application for the project for supporting machinery and equipment for research fees in 2010, and the support group selected as a subsidized business operator of the project for supporting machinery and equipment for research fees, among KRW 150,000,000 and KRW 90,000,000.

In order to receive subsidies of KRW 90,000,000, which are 150,000 won as above, the support group shall be at least 30,000,000 won, and more than 60% of the subsidy rate shall be borne by the person. The subsidy operator shall faithfully perform the subsidy project with the care of a good manager in accordance with the Acts and subordinate statutes, the purpose of granting subsidies, the details and conditions of the subsidy, and the subsidy program, and shall not engage in any unfair act related to the subsidy. The subsidy operator shall use the agricultural machinery purchased with the subsidy only in connection with the production of the corporation, and shall not make the agricultural machinery private.

In collusion with F, on November 2010, the Defendant, in relation to the mechanical equipment support business for investigation fees in 2010 implemented by the victim Rocheon-gun, was willing to receive subsidies by means of issuing a tax invoice stating that the purchase price of 26.3 million won is 12,63 million won among them is 12,63 million won, while returning 26.3 million won among them to F, the Defendant would be able to obtain subsidies by pretending that he had to bear the portion exceeding 60% of the purchase price of Track, and claiming the payment of subsidies.

On December 3, 2010, the Defendant, at the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the office of the head of the office of the office of the office of the head of the