A Imprisonment for one year, and each of the defendants B shall be punished by imprisonment for eight months.

However, the Defendants are subject to this.

[former Fact-finding] Defendant A is a member of the Association, who has overall control over the operation of and the execution of subsidies to E Association and G Schools, and Defendant B is a person who, as H of the Association, assists in the administration and execution of subsidies to E Association and G Schools.

G schools established in the Tong-si are entrusted by the E Association in accordance with the “Written Agreement on the Operation of the G Schools” between Tong-si and E Association.

1. On November 15, 2013, the Defendants submitted a report on the business results as if they were actually engaged in a yacht club development and a player training program to the E Association office located in Young-si I, 5 million won in total, and 10 million won in total with subsidies for a yacht club development and a player training program from Tong-si to the Agricultural Cooperative account in the name of the E Association, and 5 million won in total, and were transferred to the victims for the purpose of Gyeong-do and Young-si. However, even though they did not actually proceed with the yacht club development and the player training program against the victims, the Defendants were able to submit a report on the business results as if they were in progress in the process of the above program, without any fact that they were actually running the yacht club development and the player training program against the victims. As if they were paid with the above subsidies under the pretext of equipment rent, external tuition fee, oil expenses, repair and maintenance expenses, and general operating expenses, they were embling by means of receiving money from

As if the Defendants conspired in collusion and did not lease the equipment for the progress of the above business, the Defendants were to make a false disbursement resolution as if they were to lease the educational equipment from the J, Co., Ltd. on November 28, 2013, and to transfer three million won to the national bank account in the name of J, Co., Ltd., and to receive and arbitrarily use it. From November 25, 2013 to November 28, 2013, the Defendants embezzled eight million won out of the above subsidies as shown in the list of crimes (1).

2. On November 15, 2013, Defendants in violation of the Act on the Management of Subsidies and Occupational Embezzlements are engaged in maritime leisure sports training programs from Tong Young-si.