Acquittal of the accused shall be acquitted.

1. The gist of the facts charged was that the Defendant served as the head of the Seodaemun-gu Seoul Metropolitan Government Welfare Center B from around 2007 to around 2015.

In around December 26, 2007, the Defendant, despite the fact that there was a lack of operating expenses of the welfare center in the above C Welfare Center, did not employ persons with severe disabilities D (60 years of age), E (62 years of age, and F (62 years of age), instead of being employed by the above C Welfare Center, by applying for the employment incentive for persons with severe disabilities as if employed by the above C Welfare Center, deceiving a person in charge of false name belonging to the Korea Agency for the Promotion of Employment of Persons with Disabilities by applying for the employment incentive for such persons with severe disabilities. Accordingly, around December 26, 2007, the Defendant received from the Korea Agency for the Promotion of Employment of Persons with Disabilities the remittance of KRW 7,425,00 from the G bank account in the name

2. Determination

A. First, we examine the timing of the instant crime.

1) The record reveals the following facts.

① Since around 2007, the Defendant applied for the employment incentive to the Korea Employment Promotion Agency for Persons with Disabilities (hereinafter “Agency”), as if the Defendant employed the foregoing persons, even though he did not have employed persons with severe disabilities D (60) and E (62) at C welfare center, as the operating funds of the I Association were insufficient at the time of serving as the head of C Welfare and I Association.

(2) The I Association is a City/Do Association under the jurisdiction of the J (hereinafter referred to as the "J") and, when each City/Do Association applies for employment incentives in accordance with the employment promotion of disabled persons and vocational rehabilitation law, it shall prepare and submit the application documents to the J, and the J shall jointly submit them to the Agency.

③ On September 14, 2007, the Corporation reviewed the documents submitted by the JJ in around 2007, and paid employment incentives containing KRW 7,425,000 for the above-mentioned persons with severe disabilities to the J account.

After that, the J paid expenses after deducting 10% of the paid employment incentives to each City/Do Association, including the I Association, and the I Association was paid by J on December 26, 2007.

(4) Incentives for employment of disabled persons shall be granted in 208 thereafter.