Defendant

A A Fine of 3,500,000 won, Defendant B of a fine of 7,00,000 won, Defendant C of a fine of 70,000 won, and Defendant D of a fine of 70,000 won.

Punishment of the crime

Ⅰ. Presumption

1. Defendant B’s position is a public official (local administrative assistant) who served as the head of H general affairs division from October 13, 2006 to June 30, 2010.

Defendant

A is a public official (local administrative assistant) who works for H general affairs division from October 13, 2006 to February 21, 201 as a person in charge of accounting belonging to H general affairs division.

Defendant

C is a public official (local administrative branch) who works for H General Affairs and personnel affairs belonging to H from October 13, 2006 to February 11, 2007.

Defendant

D is a public official (local administrative assistant) who works for H General Affairs and personnel affairs belonging to H from February 12, 2007 to September 30, 2008.

Defendant

E is a public official (local administrative branch) who works for H general affairs division from October 1, 2008 to February 21, 2010 as a personnel state official (local administrative branch).

2. Before 2006, there is an excessive appropriation of general operating expenses (items of general operating expenses) from the company to pay the company for the excessive appropriation of general operating expenses, and the return of part of it is used for other necessary expenses.

Defendant

B, from October 13, 2006 to June 30, 2010, from around H secretary, from several occasions, B directed the personnel management officer or accounting officer of the personnel affairs or the head of the accounting office that “30% of the total business promotion expenses shall make cash within the scope of cash available, and if it is inevitable to do so beyond the scope, it shall make the full amount of cash available within the scope of cash, and if it is inevitable, it shall make the exclusive use of it in other budget items, such as general operating expenses.”

In addition, since personnel management affairs and accounting officers respectively draft a written resolution on business promotion expenses and expenditure resolution, and personnel management affairs and accounting officers have worked immediately adjacent to the general affairs division, Defendant C (from October 13, 2006 to February 11, 2007) and Defendant D (from February 12, 2007 to September 30, 2008) and Defendant E (from October 1, 2008 to September 30, 2008) are business promotion expenses that can be used in cash on a quarterly basis.