A defendant shall be punished by imprisonment for not less than eight months.

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 “management director” who actually operates the above private teaching institute on behalf of F, which is the director of the “E”) which is a lifelong and vocational training facility in Busan Jin-gu D3, Busan, and G is an employee who assists in administrative affairs, etc. in the above private teaching institute.

On November 2012, when recruiting trainees who support vocational training expenses in accordance with the Workers’ Vocational Skills Development Act and the Employment Insurance Act at the above private teaching institute office, the Defendant: (a) in the case of “workers’ vocational ability improvement training” in accordance with the rules on subsidies for vocational ability improvement and the rules on implementation of the workplace skill development account system, the Defendant paid the full amount of the training expenses at his own expense; and (b) in the case of “regular and non-regular workers’ training,” the Defendant provided 50% or 100% of the training expenses to the trainees who completed the training; and (c) in the case of “re-employed accounts conformity training”, the Defendant provided the trainees at their own expense and completed the training at 80% or more of the fixed amount of the training expenses; (d) provided the remainder of the training expenses to the relevant private teaching institute; and (e) provided false receipts as if the trainees did not attend the training institute even if they did not appear at the private teaching institute; or (e) provided false training records or reported false job training expenses by the National Treasury as if they were regular trainees.

Around January 31, 2013, the Defendant, in collusion with G, issued a false receipt as if he/she had not borne KRW 360,000,00, which was provided for the qualification process for a service-specialized instructor conducted by the pertinent private teaching institute from November 24, 2012 to January 26, 2013. The Defendant submitted a false receipt to the Busan Regional Employment and Labor Office and applied for a subsidy for employment-based joint training to the Busan Regional Employment and Labor Office on February 8, 2013.