업무상횡령
The judgment of the court below is reversed.
Defendants are not guilty.
. It shall be used for the purpose of amusement;
Article 33 (Committee) (1) The council of occupants' representatives may establish various committees comprised of representatives by buildings to smoothly perform duties of the council of occupants' representatives.
Article 58 (Execution of Management Expenses and Fees) (1) The management entity shall execute management expenses according to the budget approved by the council of occupants' representatives pursuant to Article 55-2 (1) of the Enforcement Decree of the Housing Act.
(2) In principle, the user fees for electricity, waterworks, etc. under the subparagraphs of Article 58 (3) of the Enforcement Decree of the Housing Act shall be paid by automatic transfer from a financial institution.
Provided, That paragraph (1) shall apply to the items determined by the budget, such as operating expenses and operating expenses of the council of occupants' representatives.
Article 62 (Methods of Calculating Charges to be Borne by Household) (2) For the convenience of occupants, etc., the management entity shall pay the user fees under each subparagraph of Article 58 (3) of the Enforcement Decree of the Housing Act on behalf of the collection authority as proxy.
* Method of Calculation of User Fees in Schedule 6
7. Operational expenses of the council of occupants' representatives: The amount determined by the budget under Article 32 of this Code shall be calculated by dividing it into 12 months each month.
Article 67 (Procedures for Use of Management Expenses and Fees) (1) When the management entity intends to use management expenses, it shall use them according to the budget confirmed by the council of occupants' representatives under Article 51 (1) 2 of the Enforcement Decree of the Housing Act.
Article 70 (Accounting Standards) Matters concerning the accounting of the managing body shall be in accordance with the accounting standards of multi-family housing attached Table 2.
* All revenues and expenditures must be compiled in budget pursuant to Article 21, paragraph 1, Article 55-2 of the Enforcement Decree of the Housing Act.
B. The council of occupants' representatives of the apartment of this case shall receive a budget bill for management expenses, including the operation expenses of the council of occupants' representatives, from the management office at least one month prior to the commencement of each fiscal year.