A defendant shall be punished by imprisonment for one year.

Punishment of the crime

The defendant is an actual operator as an auditor of a D agricultural partnership established for the purpose of group cultivation of ManaFFs, etc. in Jeonnam-gun, Seoul.

The Defendant, through the victim Heung-gun, was selected as a person eligible to receive subsidies from the fire branch center of "E Project", which is a saw branch of "E Project," which is implemented in the Korea Forest Service to reduce and extinguish forest income support projects, and when the subsidized project operator completes the project at his own expense, he used the subsidized project amounting to KRW 270 million equivalent to KRW 60 million of the total project cost of the subsidized project cost of KRW 450,000,000 to the subsidized project cost of KRW 60,000,000,000 for the subsidized project cost of KRW 180,000,000,000.

On February 7, 2011, the Defendant submitted a project plan accompanied by design drawings, etc. to the effect that the Defendant would build a new saw branch center of 450,000 won in total, at the environmental forest and office of the Si/Gun/Gu office located in the Seoul Special Metropolitan City of Seoul Special Metropolitan City around February 7, 2011, with the burden of KRW 180,000,000,000 from the public official F in charge, and received the decision to grant subsidies from the victim around February 11, 2011.

Since then on June 27, 201, the Defendant submitted a written demand for the payment of subsidies of KRW 240 million to F, who is a public official of the Seoul Special Metropolitan City Office, to the effect that “the payment of subsidies of KRW 200 million was made as a subsidized project cost,” and on this basis, the Defendant issued a tax invoice of KRW 40 million as of February 28, 201, issued by G companies, tax invoice of KRW 20 million as of March 28, 201, tax invoice of KRW 30 million as of April 19, 201, tax invoice of KRW 20 million as of May 6, 201, tax invoice of KRW 20 million as to the supply cost of KRW 25 million as of May 27, 201, tax invoice of KRW 500,000 as of May 27, 201, and tax invoice of KRW 15,507,500,000.