Article 31(2) of the Political Funds Act prohibits a corporation or organization from contributing political funds, even if the corporation or organization does not directly contribute political funds, and only in any form, the corporation or organization shall not be deemed to fall under “funds related to a corporation or organization,” which is the object of donation under Article 31(2) of the Political Funds Act, and a corporation or organization shall not be deemed to fall under “funds related to a corporation or organization,” which is the object of donation under Article 31(2) of the Political Funds Act. A corporation or organization shall be deemed to fall under “funds related to a corporation or organization,” only if it can dispose of, or at least equivalent to, the funds raised

Furthermore, in a specific case, whether the fund is related to a corporation or organization should be determined by examining the overall process of the fund raising and raising, the form of the fund raising and raising, the scale of the fund raised, the details of the fund raising and the details of the fund raising and donation, and the interests of donors.

(see Supreme Court Decision 2008Do10658, Jun. 14, 2012; Supreme Court Decision 201Do15418, Mar. 14, 2013). Examining the reasoning of the lower judgment in light of the aforementioned legal doctrine and the record, the lower court, based on its stated reasoning, actively participated in raising funds that the instant trade union collected as the tax credit project of this case.

In light of the above, it is reasonable to deem that it was difficult to deem that the labor union could dispose of the collected funds, and that the charge of violating Article 31(2) of the Political Funds Act among the facts charged in the instant case is not guilty on the ground that there is no evidence of crime. In so doing, contrary to what is alleged in the grounds of appeal, the legal doctrine on “funds related to the organization” as provided by Article 31(2) of the