1. The defendant shall be punished by a fine of seven million won;

2. 50,000 won if the defendant does not pay the above fine.

Punishment of the crime

The Defendant is an employee of D in charge of the development, management, and maintenance of programs for field lecture C after concluding a labor contract with the victim B college C from January 3, 2007 to March 31, 201.

The Defendant, in collusion with E, F, G, H, I, and J, in order to execute the national subsidy received from K projects and L projects from the Ministry of Education and Human Resources Development of the Republic of Korea and the response investment funds received from B universities, the Defendant, as if he did not conclude a contract, received false contracts, false tax invoices, etc. from the customer and paid money to the customer under the pretext of the transaction, and then received money after deducting the value-added tax to be paid by the transaction partner, or entered into a contract by including the difference in excess of the actual price, and then received the refund of the difference (a false contract method) and then embezzled the above national subsidy, etc., upon request of F to introduce the business operator who entered into a false contract with B, introduced the business operator to F, and assisted the Defendant by returning the remaining amount after deducting the value-added tax and the program development cost after the direct development of the program.

Around October 24, 2007, the Defendant drafted a false contract with the P who operates the “O” in the above C Office located in Shposi-si, Gwangju Northernbuk-gu, to develop the said C’s informatization program in KRW 5,500,000, and made the said C deposit of the price into the Gwangju Bank account in the name of P, and made the P, after deducting the amount equivalent to 10% of the said price from value-added tax, transfer the remainder to the one bank account in the name of R (S) who is an employee of the said C, thereby facilitating F, etc. in collusion.