A, B, and C shall be punished by a fine of one million won, and the defendant's social welfare foundation D shall be punished by a fine of five million won.

Defendant

From January 2, 2005 to June 30, 2010, A was the head of the Ma Welfare Center D operated by the Defendant’s Social Welfare Foundation D located in Busan Northern District, and Defendant B was the head of the Ma Welfare Center from June 1, 2012 to June 30, 2013; Defendant C was the head of the Ma Welfare Center; Defendant C was the head of the Ma Welfare Center from August 14, 2013 to June 14, 2013; and Defendant Social Welfare Foundation D (N of the representative director) operated the Ma Welfare Center.

1. From May 2010 to June 2010, Defendant A paid KRW 2,160,000, which was received from the above M Welfare Center from the Busan Northern District Office as the subsidy item for the operation of social welfare facilities from the Busan Northern District Office, under the name of P who works for nursing staff members for a for-profit business.

Accordingly, Defendant A used the total amount of KRW 2,160,000 for purposes other than its original purpose from May 2010 to June 201 of the same year.

2. From June 2012 to June 2013, Defendant B paid KRW 15,875,020 as an item of subsidies for the operation of social welfare facilities from the Busan Northern District Office from the above M Welfare Center as the amount of subsidies for the operation of social welfare facilities, Defendant B paid KRW 15,875,020 as the amount of subsidies for the operation of social welfare facilities from D as a profit-making business.

Accordingly, Defendant B used the total amount of KRW 15,875,020 for purposes other than its original purpose from June 2012 to June 2013.

3. From August 2013 to October 2013, Defendant C paid KRW 3,978,870 as an item of subsidies for the operation of social welfare facilities from the Busan Northern-gu Office from the above M Welfare Center as the amount of subsidies for the operation of social welfare facilities, Defendant C paid KRW 3,978,870 as the amount of subsidies for the operation of social welfare facilities in D for-profit business.

Accordingly, Defendant C used the total amount of subsidies for social welfare programs from August 2013 to October 2013 for purposes other than its original purpose.

4. Defendant D’s social welfare foundation D is the operating expenses of social welfare facility at each time and place of each of the above Defendant A, B, and C’s employees.