From November 1, 2012 to the present date, the Defendant worked as a complaint of “C” supporting the sustainable development policies of local governments from November 1, 2012, and the said organization received ordinary operating expenses necessary for performing the organization’s inherent affairs from Suwon City to June 2016 as subsidies, and paid full-time employees D and E personnel expenses, respectively.

On May 2013, when the Defendant was selected as a subsidized business operator of the “F-registered business” jointly promoted by the Gangnam-si and Pyeongtaek-gun, the Defendant: (a) registered full-time employees D and E as a research assistant of the aforementioned business; and (b) received subsidies from the victims, including labor expenses for seven months from June 2013 to December 2013; (c) had the aforementioned employees paid monthly labor expenses to use subsidies under the name of the personnel expenses for the operation of the organization by re-returning them.

On May 2, 2013, the Defendant applied for the grant of a subsidy of KRW 50 million, including labor costs of KRW 8553,916 for two research assistants in relation to “F-registered business,” at the office of Gangseo-si Office of Gangseo-si, Chungcheongnam-si, Chungcheongnam-si, and the Defendant applied for the grant of a subsidy of KRW 77 of the total project cost, which includes labor costs of KRW 8553,916 for two research assistants in relation to “F-registered business,” and applied for the grant of a subsidy of KRW 50,000,000,000,000,0000 from the victim Gangseo-gu, Pyeongtaek-si, Chungcheongnam-si, Kim Chang-gun, Seoul-si, which is located around 77, May 27, 2013, to J, who is a person in charge of the budget of the said military office, as a subsidy for the said registered business.

However, since the Defendant received subsidies from Suwon-si for D and E around that time, and received them as personnel expenses, the Defendant is not a personnel expenses for D and E, which are paid as personnel expenses among the above subsidies.