The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misapprehension of legal principles, H and I received tuition fees from the elderly university, and even if the Dobong-gu Office's guidelines for accounting of social organization subsidies and enforcement were merely administrative guidance, it cannot be said that such guidelines were violated. Even if the Defendant used social organization subsidies received as tuition fees as personal transportation expenses or operating expenses of the FF branch, it cannot be deemed that the Defendant had intention to commit the crime of occupational embezzlement, in light of the purpose of use, and thus, the lower court convicted the Defendant otherwise, which erred by misapprehending the legal principles, or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

B. The sentence imposed by the court below on the grounds of unreasonable sentencing (the fine of 300,000 won) is too unreasonable.

2. Determination

A. Examination of the argument of mistake of facts and misapprehension of legal principles, the evidence duly examined and adopted by the court below and the following circumstances recognized by the court below, namely, ① the F Branch of the E-gu Seoul Metropolitan Association, a corporate branch of the branch of the branch of the branch of the E-gu Seoul Metropolitan Government (hereinafter “F branch of the E-gu branch of the branch of the branch of the branch of the defendant was granted social organization subsidies in 2010 by specifying the amount of tuition fees, etc. from Dobong-gu Office for the elderly university. ② However, the defendant, who received subsidies from the head of the F branch of the E-branch from April to July 2010 as above, was paid KRW 80,000 per month to H who was the principal of the E-branch of the university for the elderly university for the elderly and KRW 100,000 per month, and paid the above money to H and I as the tuition fees for the elderly university for the investigation period and the law of the court below, and there is no special circumstance to gather from the defendant I and I.