Defendants are not guilty.

1. The summary of the facts charged E is the disabled residential facilities with subsidies such as personnel expenses under the Social Welfare Services Act.

The Defendants conspired in collusion with the G Foundation to dispatch one of the employees working in E to H operated by A for the purpose of preparing documents, work, etc. to receive the F Elderly Welfare Center's consolation and trust work from F, and let it prepare documents necessary for the above work.

From October 2012 to December 2, 2012, the Defendants instructed, managed, and supervised the I to receive personnel expenses as social rehabilitation teachers for living facilities for disabled persons from F to Htel office in J to order the G Foundation, which is not entirely related to E’s living rehabilitation work for disabled persons, to carry out relevant document work in order to receive from F the F’s entrustment work, information collection of facilities under the said Foundation, etc.

Accordingly, the Defendants used personnel expenses paid to I as social rehabilitation teachers of E, a living facility for the disabled, for other purposes.

2. Determination

A. If an employee of a social welfare facility has received subsidies for personnel expenses as stated in the facts charged in the instant case, it is prohibited in principle that the employee is engaged in other duties unrelated to the pertinent facility, and the amount of personnel expenses paid as subsidies for a certain period constitutes use of subsidies for purposes other than the use of subsidies.

However, if a corporation, etc. which established a social welfare facility, temporarily provides labor costs subsidies to the extent that it does not interfere with the performance of its duty in a single or short-term manner, if a worker who received subsidies for labor costs was not able to temporarily provide the preparation for such events, such subsidies cannot be used for any purpose other than the use of the labor

B. Accordingly, the Defendants are in charge of social rehabilitation teachers for a certain period of time when they interfere with the performance of their main duties.