Defendants shall be punished by a fine of KRW 3,000,000 (three million).

The Defendants did not pay their respective fines.

Punishment of the crime

Defendant

A, from March 2012, as the president of the Federation of Dobong-gu D (hereinafter referred to as the "D Association"), was in charge of the business affairs of the D Association, and Defendant B, as the head of the D Association, was in charge of the accounting affairs of the D Association.

The victims Dobong-gu shall prepare the "standards for the support of subsidies for sports-for-all clubs" under statutes, such as the Local Finance Act, the National Sports Promotion Act, and the Dobong-gu Ordinance on the Management of Local Subsidies, and pay local subsidies from KRW 9 million to KRW 4.5 million according to the grade, and the "the term of the head of the federation" to KRW 2.5 million, and the "the term of the head of the federation" to KRW 2.5 million. The Dobong-gu Sports Association established the guidelines for the Games for each issue and supervised the use of subsidies for any purpose other than the purpose of use.

The Defendants used subsidies granted to the Dobong-gu Federation upon its request for the long-term event subsidies, such as the Gu Office of the D Association, to meet the designated purposes, such as banners, book production, insurance subscription fee, inquiry personnel's allowance, promotional materials, places, promotional materials, official gazettes, official gazettes, photographs, prizes (e.g., medals, plaques, prizes, etc.) for holding the Games, and there was a duty to not use subsidies for other purposes, such as cash reward, food provision (e.g., meal and tea).

However, in order to use the event subsidy received from the victim Dobong-gu for the purpose of food expenses prohibited from using, etc., the Defendants conspired to embezzled the event subsidy by way of paying the subsidy as if they purchased the DNA products to the D Product Sales chain E (Representative F) and then receiving the remainder of the money excluding value added tax, etc. (the method of pretending normal commodity transactions).

1. The Defendants related to the subsidies from the head of Dobong-gu Office of Dobong-gu in 2013 conspired with the Defendants on May 3, 2013, in relation to the event of the long-term event of the Gu Office of the Korea Federation of the 2013 Federation (No. 21 Dobong-gu head of Dobong-gu) around May 3, 2013, KRW 50,000,000 paid by the