A shall be punished by imprisonment with prison labor for six months and by imprisonment for eight months.

However, the two years each from the date this judgment becomes final and conclusive.

Defendant

A serves as the secretary-general of an incorporated association (hereinafter referred to as "D") established for the purpose of media education, cultural business, etc. for local residents, and takes overall charge of the center affairs, and Defendant B is the head of the D's Center, who manages and supervises the overall affairs, and finally approves.

The Defendants received subsidies of KRW 80,000,000 from the victim’s cultural sports tourism division to the G account in the victim’s name on September 1, 2015, and KRW 20,000,000,000 from the said account on December 19, 2015.

The above subsidies shall be used only for tuition fees, education program development expenses, and material costs, as specified in the project plan.

Nevertheless, the Defendants failed to pay the cost of installing animation sets, the cost of purchasing equipment such as computers, and the cost of installing media equipment, etc. In fact, the Defendants recruited to prepare evidentiary documents necessary for the settlement of accounts, such as a written disbursement resolution, as they actually paid the said cost with subsidies, such as the cost of lecture, program development, and printing cost.

Defendant

A requested H, Inc. I, and J to “The name of the person who will be raised as an instructor and the account should be known,” and Defendant B was unable to pay lecture fees due to the lack of activities as an instructor, and the program development expenses, and gift printing expenses are also false contents, and the false disbursement resolution letter was approved with the knowledge that the subsidies are paid for lecture fees, program development expenses, and gift printing expenses to H, Inc., I, and J.

As a result, the Defendants M 4,254,80 won as if they were to have spent the tuition fee in September 21, 2015 at the D office located in the Gangwon-gu Office.