E may engage in a profit-making business with the approval of the head of H agency after being established by the G-related Act, and the purpose of the profit and the period of business of the H agency shall obtain approval from the head of H agency, and the fees paid in accordance with the standards for the establishment of revenue fees for the articles of association of the said organization shall be used for the welfare expenses of the members of the E.

The Defendant, while managing the F business of the Victim E-do branch, received business funds from the E branch in the name of the E branch office in Gyeonggi-do to manage the victims, transferred 80% of the funds to the account in the name of the E branch office in Gyeonggi-do (agricultural Cooperative: I) and transferred the funds to the goods delivery company, 7% of the funds transferred to the account in the name of the headquarters (CF) in the name of the principal office in the name of the K branch, and transferred 13% of the fee revenue to the separate account (CF) in the name of the E branch office in Gyeonggi-do, and used 10% of the funds managed by the F branch office in order to use the remaining 3% amount.

On October 11, 2013, the Defendant received KRW 24,80,000 equivalent to 13% of the total project cost out of 220,00,000,000 from the E Branch of Gyeonggi-do located in Suwon-si M to an account in the name of the Gyeonggi-do branch of the Victim E-do in relation to the “N” contract, and used KRW 18,80,000,000 in the account for operating expenses of the business for the victim, while in his/her duties, and used the remaining KRW 6,00,000 in daily living expenses, etc. from that time until May 23, 2014, the Defendant used KRW 8,286,76,476 in total,80,242,00 in the account of the Victim E-do branch of Gyeonggi-do in order to use KRW 18,80,000 in the account of his/her daily living expenses, etc. to transfer the remaining KRW 1981,5,981.5,981.