The defendant's appeal is dismissed.

1. The purport of the grounds for appeal is to prevent the use of subsidies granted to social welfare corporations by the State or local governments for purposes other than their original purposes without using them for social welfare projects. The Defendant used all of the subsidies for social welfare projects for purposes other than the purpose of social welfare projects. The Defendant also used the exclusive funds for foundation deposits for purposes other than social welfare projects, and the Defendant did not use the said subsidies for purposes other than the purpose of social welfare projects such as funds for the operation of a welfare center, which is erroneous in the misapprehension of facts or in the misapprehension of legal principles, thereby affecting the conclusion of the judgment.

2. Determination

(a) Related Acts and subordinate statutes [social welfare services] Article 1-2 (Basic Ideology) (2) Social welfare corporations and social welfare facilities shall be public in character and secure the public nature in implementing social welfare services;

Article 42 (Subsidies, etc.) (1) The State or a local government may fully or partially subsidize expenses incurred by persons prescribed by Presidential Decree, among persons who implement social welfare programs.

(2) No subsidy granted under paragraph (1) shall be used for any purpose other than its original purpose.

(3) Where a person who has received a subsidy pursuant to paragraph (1) falls under any of the following cases, the State or a local government may order him/her to return all or part of the subsidy already paid:

1. Where he/she has received subsidies by fraud or other improper means;

2. Where he/she has used subsidies for purposes other than business purposes;

3. Where he/she violates this Act or any order issued under this Act, the Minister of Health and Welfare, a Mayor/Do Governor, or the head of a Si/Gun/Gu shall guide and supervise the affairs under the jurisdiction of persons who operate social welfare programs, and where necessary, he/she shall guide and supervise such affairs;