Defendant

A Imprisonment for three years, Defendant B, and D shall be punished by imprisonment for two years and six months, and Defendant C and E shall be punished by imprisonment for one year and six months.

Punishment of the crime

Defendant

A served as the chief executive officer of P in the official city from September 1, 2009 to August 31, 2013, and controlled the management and operation of P, and Defendant B served as the chief executive officer of P during the same period and was in charge of the financial accounting, accounting, and various administrative affairs of P, and Defendant C was known to P from November 6, 2010 to June 7, 2013. Defendant D was the chief executive officer of P, from around June 7, 2010 to around November 31, 2012, and the chief executive officer of P, from around December 7, 2011 to around August 31, 2013, Defendant B was the chief executive officer of P, who was in charge of the construction of P, from around 30, 2011 to around 10, the chief executive officer of P, who was in charge of the construction of P, from around 10, 2013 to around 20,

P In order to establish a P Buddhist Culture Experience Center (hereinafter referred to as the “Items”) around October 19, 201, P was allocated with the Tourism Development Promotion Fund, which is a national subsidy from the Ministry of Culture Sports Tourism, to the S Religious Group TU (hereinafter referred to as the “TU”) for the construction of item test, and was decided to grant subsidies from the TUT TU (hereinafter referred to as the “TU”) for the total project cost of KRW 1,500,000,000, local government subsidy of KRW 1,500,000,000, local government subsidy of KRW 3,300,000,000, and the local government subsidy of KRW 30,000,000,000, as a result of submitting an application for subsidization of the project cost of the facilities to the TUT TU TU, which was allocated to the project entity on December 9, 201.

In order to receive additional subsidies of KRW 1,500,000 for local expenses, P submitted a project plan at around February 2, 2012 on the basis of the details of the decision on the above national expenses to receive additional subsidies. On July 2, 2012, P submitted a request to grant subsidies of KRW 1,500,000 for local expenses, including KRW 750,000,000 for subsidies of Chungcheongnam-do around July 2, 2012, and KRW 750,000 for public subsidies of KRW 750,000 for public cities, and around August 17, 2012, P submitted a request to grant subsidies of KRW 1,50,000 from public cities around August 17, 2012.