A shall be punished by a fine of KRW 3,000,00 and by a fine of KRW 1,00,000, respectively.

The above fines are imposed by the Defendants.

Defendant

A is a person in charge of administrative and accounting affairs, such as personnel affairs and the execution of subsidies, while working as the head of the "E Center" in the C Apartment D from April 201 to Si interesting City.

Defendant

B is a person who operated the “Gmat” in Sii-si F, and supplied food materials to the “E Center” from September 2015 to February 2019, while operating the “Gmat” in Sii-si.

1. Defendant A

(a) A local government-subsidized project operator who violates the Local Finance Act shall faithfully perform a local government-subsidized project with due care as a good manager in accordance with statutes, the details of the decision to grant local subsidies, or a disposition by the head of a local government under statutes,

The Defendant is a local government-subsidized project operator who receives and executes a subsidy for school meal of children under the E Center out of the project amount of the “school meal support project for children.”

Around November 2018, the Defendant, in carrying out a subsidy for providing meals to a child with an end-of-saleed type, received the subsidy from the Si of Si of Si around November 2018, offered that the Defendant paid the subsidy by withdrawing the amount of food materials actually purchased from “Gma”, a food material supplier, and received the difference from B after paying the difference.

Accordingly, while the Defendant received and kept meal subsidy of KRW 9,709,50 in April 1, 2018 from Sinsi-si from November 1, 2018 to December 20, 2018, the Defendant settled the amount of KRW 2,59,090,090, which is less than the price of food materials actually purchased from B from Et from November 1, 2018, and used 2,339,181, which is limited to the difference as value-added tax, for any other purpose not related to meal expenses, from around that time to February 25, 2019, the Defendant used the local subsidy of KRW 7,610,940 in total by the same method as indicated in the list of crimes (1).

Accordingly, the defendant used local subsidies for other purposes.