The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

However, the above punishment shall be imposed for three years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant 1) The instant subsidy was paid for the purpose of preserving the cost of the purchase of the factory that was already paid, and thus the subsidy was used for a purpose other than the cost of the purchase of the factory

Even if embezzlement is not established, embezzlement is not established.

The lower court determined otherwise by misapprehending the legal doctrine.

2) The sentence of the lower court (two years of imprisonment) is too heavy.

B. Prosecutor: The sentence of the lower court is too minor.

2. Judgment on the grounds for appeal

A. First, as to the Defendant’s assertion of mistake as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), among the facts charged in the instant case, the Defendant’s assertion that the location subsidy in this case should be considered as a strictly limited amount under the relevant statutes, and as long as the purpose and purpose are used for the specified purpose, the ownership of the funds entrusted to the truster is reserved to the truster. As such, on the premise that the other party’s use of funds for purposes other than the limited purpose is constituted embezzlement when it is entrusted with the enforcement of the funds strictly limited purpose and the other party uses the funds for purposes other than the limited purpose, the fact as indicated in its reasoning is acknowledged by the evidence adopted, and then, in light of the contents of the application of the instant subsidy, the business plan and the notice of decision on the grant of the subsidies, the subsidies paid to the company in this case should be used in KRW 1,59,613,000 as the site subsidy, so long as the Defendant used the above location subsidy with the strictly limited purpose for other purposes, the interest realized itself as it was paid by the Defendant’s payment.

It can not be seen, and ③ Defendant also.