From February 15, 2008 to March 17, 2014, the Defendant, as a local agricultural assistant, was in charge of budget and accounting, farmland management, and honor and special works. From March 18, 2014, the Defendant was in charge of farmland and livestock breeding at the E Eup office.

1. “Guidelines for the Operation of the Farmland Use and Management Support Project” was prepared on July 2010, 201 with the content that, prior to the crime related to the farmland use and management support project, local survey assistants employed to investigate the actual status of farmland utilization and the maintenance of farmland sources were subsidized by the National Treasury, and the Defendant assigned KRW 33,004,00 to F. The Defendant was in the position of keeping the subsidized project expenses allocated to F as a person in charge of the business of the above subsidized project.

On December 2, 2010, the Defendant had the assistant who did not actually work at the time of granting the above subsidy related to the above subsidized program work work work, and had the subsidy be paid, and received the subsidy and received it to embezzled.

A. Around December 2010, the Defendant issued a false official document preparation teacher and the false official document presentation teacher at the D office located in G in South Korea, and ordered the public officials in charge of Eup/Myeon offices (E: H, I: J, K: L, M: N, andO: P) in relation to the above subsidized project to submit an application for subsidies as if those who did not have worked as actual assistants have worked as assistants.

Accordingly, H, J, L, N, and P did not work as a actual assistant between December 30, 2010 and around the 31st of the same month. From December 31, 2010 to around the same month, those who did not request a subsidy have worked as an actual assistant and claimed a subsidy (E: Q2,852,090, I: R2,522,490, K: 2,357,460, M: T: 2,121,710, U: 3,017,560, and the “application for subsidy grant” attached thereto.