The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In light of the legal principles, the Defendant inevitably changed the distribution of expenses due to the advanced consideration of D’s schedule. This is a matter of course Article 32-4(2) of the Local Finance Act (Prohibition of Use of Local Subsidies for Other Purposes, etc.) Article 32-4 of the Local Finance Act (Prohibition of Use of Local Subsidies)

Provided, That this shall not apply to minor changes or distribution of expenses determined by the head of a local government.

The court below found guilty of the facts charged in this case even though the "approval" in the proviso falls under minor modification of contents or distribution of expenses, and the "approval" in the above provision includes ex post facto approval. In so doing, the court below erred by misapprehending the legal principles.

B. The lower court’s sentence of unreasonable sentencing (fine 1,500,000) is too unreasonable.

2. Determination

A. In other words, the following circumstances acknowledged by the court below and the court below as a whole based on the evidence duly adopted and examined by the court below as to the assertion of misapprehension of the legal principles, namely, ① the large classification of subsidies, small classification of subsidies, and each corresponding amount are set in the execution plan for D execution, ② the approval of the head of a local government is required to change the distribution of expenses pursuant to Article 32-4 (2) of the Local Finance Act. However, in the case of minor changes or distribution of expenses as determined by the head of a local government, although the approval is not required, Gwangju Metropolitan City did not separately provide for minor matters that can be modified without approval while granting D local subsidies, ③ the "approval" of the head of a local government under Article 32-4 (2) of the Local Finance Act shall be deemed as a prior approval in the legislative purport of the above provision, and even if the approval is included in