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The defendant's appeal is dismissed.
Reasons
1. Summary of grounds for appeal;
A. As to the facts constituting an offense of the lower judgment (other than the matters prescribed in the budget without a resolution of the general meeting), the expenses incurred under the above criminal facts contract (hereinafter “instant contract”) are included in the budget bill for business expenses in 2018, which shall be subject to the resolution of the general meeting.
B. As to the criminal facts of the judgment below, Article 124 (2) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (the fact that documents and materials related to the implementation of rearrangement projects are not disclosed), the defendant does not belong to the partnership officers under Article 124 (1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents,
C. Nevertheless, the court below found all of the charges of this case guilty. The court below erred by misapprehending the legal principles and thereby affecting the conclusion of the judgment.
2. Determination
A. The prior meaning of “budget” in the relevant legal doctrine on criminal facts of paragraph (1) of the judgment below refers to the “plan established by the State or an organization by reducing the income and expenditure of one fiscal year in advance.” Meanwhile, the accounts of the union and the timing of convening a general meeting, etc. are as follows.
The articles of incorporation of a cooperative shall be included in accordance with Article 40 (1).
Therefore, “budget” under Article 45(1)4 of the Act refers to “budget for one fiscal year prescribed by the articles of association of a cooperative.” As such, insofar as a cooperative does not meet such budget requirement, even if there is a deficit after the general meeting’s resolution regarding the estimated expenditure amount for rearrangement project costs, such as construction costs, in the process of promoting a rearrangement project, under the pretext that it is a budget for project costs, it can be deemed as “budget” under Article 45(1)4 of the Act.