A defendant shall be punished by imprisonment for two years.

However, the execution of the above punishment shall be suspended for three years from the date this judgment became final and conclusive.

Punishment of the crime

1. Fraud;

A. The Defendant, from February 23, 2005, was a representative director of a stock company B (hereinafter “B”) established for the purpose of operating and managing various environmental facilities, including sewage, wastewater treatment facilities, waste disposal facilities, etc., and the said company entered into a contract with a local government, such as C, D, E, E, F, G City, etc. to manage sewage treatment facilities, wastewater treatment facilities, etc. by being entrusted by the respective local government from around 2009.

The above contract shall be calculated by dividing the expected total expenses required for the management of the above company into personnel expenses, expenses, general management expenses, profits, and additional taxes and submitting them to each local government, each local government shall examine them and enter into a management contract at three or five-year intervals. In particular, the personnel expenses shall be calculated on the basis of daily treatment based on the "registration criteria for public sewerage management agency business" in attached Table 1 of Article 15-2(1) of the Enforcement Decree of the Sewerage Act on the basis that the human resources holding qualifications above the standard prescribed in attached Table 2 of Article 4 of the Enforcement Decree of the Engineering Industry Promotion Act are assigned to the number of persons by technical grade according to the daily treatment volume. If the above company submits to the other party to the contract a statement of service skills stating the scale of the human resources actually invested in the management, the type of the technical qualification certificate he/she holds, and if there is a change in the size or type of the invested human resources, it shall be paid to the contracting party, and if there is a change in the size

The Defendant is not able to input all human resources under a contract with the employees employed by the above company as a result of a multi-use of sewage treatment facilities, etc. that the above company managed by the above company, and there was a change in the actual human resources.