The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact, the Defendant, as the secretary general of the F Welfare Center (hereinafter “Welfare Center”), withdraws a total of KRW 26 million out of the subsidies for social job creation projects, personnel expenses for a business owner’s social insurance premium, and earnings from the operation of the Ansan Center, and pays to N, upon settlement by AT, who is the head of the welfare center at the time, he/she paid the F Welfare Center’s ordinary expenses related to the welfare center’s business, and pays to N, with the approval of AT, the Defendant borrowed the aforementioned subsidies and the total of KRW 13 million out of the above subsidies and revenues.

Nevertheless, the court below held that the defendant embezzled the above 26 million won, 13 million won, and 13 million won.

The court below found the defendant guilty of the facts charged of this case. The court below erred by misunderstanding facts and affecting the conclusion of the judgment.

B. The sentence of the lower court (an amount of KRW 10 million) that is unfair in sentencing is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the evidence duly adopted and examined by the court below as to the defendant's assertion of mistake of facts, i.e., the welfare officer: (a) from around September 2008 to May 2010, the head of the Busan Regional Labor Agency provided the G Health Care Center (hereinafter "Man Center") with subsidies of KRW 461,595,820 as subsidies for personnel expenses for job creation projects and social insurance premiums borne by the business owner; (b) according to the guidelines for the implementation of social job creation projects, the above subsidies cannot be used for any other purpose; and (c) profits from the operation of the massage Center can only be used as the improvement of the conditions of the participant's labor (wages, welfare expenses, performance-based bonuses, and performance-based bonuses), continuous employment (retirement reserves), and business operation expenses for the maintenance and expansion of the pertinent project; and (c) the defendant paid the above subsidies, 26 million won out of profits to N, and paid KRW 13 million to N.