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

Punishment of the crime

From February 15, 2005 to December 21, 2016, the Defendant served as a public official in charge of reorganization of accounting documents, provision of commodity management, provision of disbursement and receipt of operating expenses, etc. in C (hereinafter “C”) affiliated agencies of the Korea Forest Service affiliated with the Korea Forest Service affiliated with the Korea Forest Service for Agricultural and Fishery Products (hereinafter “C”).

Various expenses, such as purchase cost of goods and service cost, etc. necessary for the operation of C, are the structure in which the executive officer in charge of budget execution, after obtaining approval from the head of the administrative affairs team, who is in charge of expenditure, is in charge of the execution of the budget, with the approval of the "written expenditure resolution" and the "written expenditure, which is the expenditure officer," prepared by the head of the local government team in accordance with the expenditure resolution, is executed with the final approval by the head of the D office, who is the financial officer, and these causes and expenditures are performed through the "Drick

The defendant has received instructions from the person in charge of general affairs, the head of the general affairs team, and the head of the D office to deal with the causes of the C's expenditure and the expenditure activities in a lump sum through the D's DNA system in order to prepare a false statement of expenditure resolution and an act of expenditure who is a public official in charge of expenditure and to defraud the national funds.

1. On October 22, 2012, the Defendant, such as a public electronic record, connected the C office located in Jincheon-gun, Jincheon-gun with the general affairs manager, the head of the general affairs team, and the D director’s official certificate, and entered the electronic signature of the head of the D office with the head of the D office, as if he purchased the 2,766,170 won of the 2,76,000 won of the 206,00 won of the 206,000 won of the 206,000 won of the 206,000 won of the 206,000 won of the 2,766,170 won of the 206, and

Accordingly, the Defendant, along with the writing of a document file in the name of a public office, a person in charge of general affairs, the head of the general affairs team, and the head of the D office, and one document file, each of which is the disbursement officer, for the purpose of facilitating the foregoing affairs. From that time on October 31, 2016.