1. Defendant A shall be punished by imprisonment with prison labor for one year;

2. Defendant B shall be punished by a fine of 3,00.

Punishment of the crime

[Status and Basic Facts of the Defendants] Defendant A established D, an incorporated association (hereinafter “incorporated”) around September 4, 2001, and around that time, Defendant A worked as the executive chairperson and has overall control over all affairs, including administration and accounting, of an incorporated association.

Defendant

B serves as the secretary of an incorporated association from around December 2003 to December 2012 and takes charge of administrative and accounting affairs of an incorporated association under the direction of Defendant A.

Defendant

C is an employee of the secretariat of an incorporated association from June 2010 to May 2014, who is in charge of administrative and accounting affairs under the direction of Defendant A while serving as the employee of the secretariat of an incorporated association from around June 2010 to around May 2014.

Defendant

An incorporated association is a non-profit incorporated association established by Defendant A for the purpose of holding D.

Defendant

A received subsidies from the State or a local government from around 2007, A planned to use the said subsidies as operating expenses of an incorporated association for purposes other than the specified purpose, etc. from time to time, and ordered Defendant B and C to use them as operating expenses of an incorporated association, such as employees’ benefits, etc. using subsidies in a manner that pretends to meet the purpose of the subsidies, etc. from time to time. Defendant B and Defendant C were in charge of performing duties accordingly.

The Defendants, as if they were to have paid subsidies from the Korean Film Council, Seoul Special Metropolitan City, Seongbuk-gu Seoul Metropolitan City, etc. in accordance with the prescribed usage, were paid as wages of the employees of the incorporated association or remitted them to a relative person, and conspired to use them as operating expenses of the incorporated association.

[Criminal facts]

1. A business operator who receives a subsidy for the diversion of subsidies (violation of the Subsidy Management Act and occupational embezzlement) granted by the association of the film promotion committee shall be granted the relevant Acts and subordinate statutes and the subsidy;