A defendant 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

The defendant is a person who was a former representative director of the L company in the third floor of the Seocho-gu Seoul Metropolitan Government K Building.

No person shall make a false report, certify, or submit false documents so that he/she may receive a substitute payment by fraud or other improper means.

Nevertheless, from March 201, the Defendant: (a) as the above L has been faced with the insolvency crisis, the Defendant conspired with the above LM et al. to apply for substitute payment with the same appearance as the applicant for substitute payment, even though the applicant for substitute payment is ① a subcontractor of a stock company, ② a person who has not worked at the site, or ③ a person who is not entitled to apply for substitute payment due to the absence of overdue wages, etc.; (b) a person who has been directly employed by L Co., Ltd., but has not

According to the above public offering, M collected data necessary for L to apply for substitute payment, such as the name of subcontractor workers, details of work, and passbook, in order to have appearance as directly employed by L to the extent that 267 among the total 426 applicants for the substitute payment is not the subcontractor employees, M made a false wage ledger including the above number of workers, and sent L to the NL company a total of four times from April 11, 201 to April 28, 201, and made the aboveO report the details of the work of daily workers on a retroactive basis on May 26, 201, and followed, the Defendant: (a) prepared a false wage ledger including P, etc. 426 persons including G, etc. and the total amount of wages paid by 617 persons including G, 124, 124, 124, 154, and 160, and (b) prepared a false wage ledger to the Seoul Employment Agency; and (c) submitted it to the Seoul Employment Agency on June 15, 2014.

Accordingly, the defendant is M et al.