A A A shall be punished by a fine of KRW 4 million, by a fine of KRW 3 million, by a fine of KRW 3 million, and by a fine of KRW 1 million.

1. Defendant A, who was in office as the president of the E Federation from January 2015, and was in general in charge of the management, execution, and settlement of the subsidies association membership fees related to the E Federation. From January 2015, Defendant B, who was in office as the secretary of the said Federation, performed the management, execution, and settlement of subsidies association membership fees, etc., by assisting the president of the Federation. Defendant C, who was in office as the financial director of the said Federation from January 2015, was performing the management, execution, and settlement of subsidies association membership fees, etc. in accordance with the orders of the said Federation A and B.

A subsidy program operator who has received a subsidy for each project from a local government, etc. shall use the subsidy only for the purposes specified in the relevant project plan, and submit a report on the use of the subsidy to the local government, etc. when the project is completed or the accounting year ends, specifying the details of the use of the subsidy.

In addition, in case of applications for subsidies or receipt of subsidies by illegal means, such as submission of a false project plan, application for subsidies, and settlement report, the relevant local government, etc. may choose not to pay all the subsidies, and order to return the subsidies already paid.

A. On April 29, 2015, the Federation of Occupational Embezzlement and Violation of Local Financial Law received local subsidies of KRW 40 million in relation to the holding and operation of the first G Games from the Korean Sports Association (the Chairperson F Mayor) on April 29, 2015 and became a local assistant project operator.

Although the Defendants should use the above subsidy only for the purpose specified in the business plan, they conspired to use the subsidy differently from the purpose specified in the subsidy program by paying the subsidy by paying the amount in excess of the amount actually supplied to the subsidized event supplier and receiving the difference back.

The Defendants, in May 6, 2015, are officers and employees of the F City Sports Association in “I” operated by Defendant A, who is in the H.