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

No social welfare foundation that implements social welfare programs shall use subsidies received from the State or a local government for any purpose other than its original purpose.

The defendant has been engaged in overall control over the operation of the center, such as accounting and budget execution of the above center, as the head of the victim's social welfare foundation B.

On March 2018, the Defendant received subsidies for self-support labor programs (the Ministry of Health and Welfare: 90%, Daegu: 7%, and 3%: North-gu, Daegu Metropolitan City) 1.4 billion won from the D Bank E account under the name of C Center and kept in business for victimized corporations. On June 20, 2018, the Defendant transferred KRW 65 million from the said C Center’s account to the F Bank G account under the name of the Defendant, and consumed it for personal purposes, such as personal debt repayment.

Accordingly, the defendant, who keeps another person's property, embezzled property in violation of his duties, and used the subsidy for the business of the corporation as an employee of the social welfare foundation for any purpose other than its original purpose.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement made to H and I;

1. A written accusation;

1. Reporting on the detection of accounting fraud, a copy of the details of passbook transactions, and a certificate of transfer;

1. Decision to grant subsidies for self-support labor projects in the C Center, 2018 and disbursement of subsidies in the first quarter;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 356 and Article 355 (1) of the Criminal Act related to criminal facts, Article 56, subparagraph 2 of Article 53, and Article 42 (2) of the Social Welfare Services Act, Article 43, subparagraph 1 of Article 41, and Article 22 (1) of the Subsidy Management Act (a violation of the Subsidy Management Act);

1. Articles 40 and 50 of the Criminal Act of ordinary concurrent crimes (Punishments imposed on the crimes of occupational embezzlement of which punishment is the largest);

1. Selection of imprisonment with prison labor chosen;

1. Article 62 (1) of the Criminal Act;

1. In light of the reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act and the content of the instant crime, it shall be considered as a reason for sentencing disadvantageous to the considerable amount of the criminal liability.