The judgment of the court below is reversed.

Defendant shall be punished by a fine not exceeding nine hundred thousand won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. In other words, the defendant's misunderstanding of facts is merely used for the fund for the operation of the corporation, and it is difficult to view that the defendant's misunderstanding of facts was guilty of this part of the facts charged because the subsidy stored in the above account was used for the operation of the corporation, even if the defendant's misunderstanding of facts was found intentional, since it cannot be deemed as out of the purpose of the subsidy, since it was used for the operation of the corporation.

B. Recognizing the guilty of unfair sentencing

Even if the defendant's purpose was to keep all equipment suitable for the purpose of the subsidy, it is unfair that the punishment of six months of imprisonment and two years of suspended execution sentenced by the court below is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the evidence duly adopted and examined in the court below's judgment on the assertion of mistake of facts: (i) the Defendant received 80 million won from the Hongsung-gun Office on September 10, 2009 as a subsidy for the function reinforcement project for the support center for the elderly at home and for the welfare facility for the aged; and (ii) the fact that the subsidy was deposited into the account for the operation of the social welfare foundation of this case was the Defendant's application, and (iii) the Defendant also seems to have fully known the fact that the subsidy of this case was not used for any purpose other than its limited purpose as above (Evidence No. 179, No. 349 of the evidence record), and (iv) the balance of the account for the operation of the social welfare foundation of this case was about 570,000 won and about 775,785,79 of the evidence record; and