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

A prosecutor recognizes the facts charged as criminal facts for which a prosecutor alternatively applied for change on December 17, 2018.

The defendant is the chairperson of the incorporated association C in Jeonnam-gun, Jeonnam-gun, who is a person in charge of the management of the funds of the above facilities while operating the D Care Center, E-Medical Center, F Welfare Center, and G Center, which is an affiliated facility of the above incorporated association.

According to Article 15 of the Financial Accounting Rules of social welfare corporations and social welfare facilities entrusted under Article 34 (3) of the Social Welfare Services Act (hereinafter “Accounting Rules”), the budget for the accounting of facilities of welfare facilities for older persons shall not be used for any purpose other than that prescribed by the expenditure budget

Article 10(1) and the main sentence of Article 10(3) of the former Accounting Rules, attached Table 4 (Article 377 of the Ordinance of the Ministry of Health and Welfare, which was amended on December 24, 2015 and enforced on the same day, and Article 152 of the Ordinance of the Ministry of Health and Welfare, which was amended on August 7, 2012; hereinafter the same shall apply) and attached Table 4 (Article 10(1) and the main sentence of Article 10(3) of the former Accounting Rules, and Article 10(2) of the former Accounting Rules, written application for amendments to the indictment as of December 17, 2018 (Article 10(1) and (3) of the Financial Accounting Rules,

In the case of compiling the budget for facility accounting, the item of the expenditure budget is divided, and the item of the expenditure budget was added without the written application for changes in the Bill of Indictment as of December 17, 2018;

Administrative expenses, property creation expenses, project expenses, transfer funds, annual expenditure, debt repayment, magazine publication, reserve funds and other funds, reserves and reserves.

The facility accounting budget for welfare facilities for older persons is limited to use for purposes other than those of the expenditure budget.

Nevertheless, from January 10, 2014 to December 29, 2015, the Defendant written an application for changes in the indictment as of December 17, 2018, which is the victim C, as “victim C,” but was amended ex officio as the main text.

is an umbrella facility;