The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

However, for three years from the date this judgment becomes final and conclusive.

1. The sentence imposed by the court below (one year and six months of imprisonment) is too unreasonable.

2. The Defendant, under the name of the Hyang-si branch, embezzled a subsidy of KRW 3380 million, which is limited to the use of the G short-term protection facility, J protective workplace, L communal home, etc. under the name of the Hyang-si branch, and embezzled a subsidy of KRW 2.1 million out of the basic living cost of disabled persons who use the above facility, and aided and abetted the employees B from among the above facilities and the use of the G Education Center, and committed the instant crime, such as aiding and abetting the employees B’ abuse of the disabled persons among the above facilities, etc.

However, the Defendant actually paid a total of KRW 186 million to the O, R, U, X, Z, etc., who are employees of the above facilities, and paid or deposited the entire amount of the embezzlement of this case at the time of knowing the same, and the amount of embezzlement for the recipients of basic living security return to the above disabled persons in full.

In addition, not only the parents of the victims of the crime of abuse prevention but also the parents of the disabled who used the above facilities operated by the defendant want not only the punishment of the defendant, but also the preference against the defendant.

The Defendant committed the instant crime by arbitrarily using public subsidies and aiding and abetting the abuse of persons with disabilities, thereby causing serious prejudice to the will and trust of ordinary citizens who intend to endeavor to promote their welfare through public consideration, volunteer service, contribution, etc. However, even under difficult social conditions for a long time, there has been considerable efforts to educate and protect persons with severe disabilities, and there has been no history of criminal punishment except for those punished by a fine of KRW 500,000 as a result of an injury in 204.

The age, character, conduct and environment of the defendant, and this case.