The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (one year of imprisonment with prison labor for six months and one year of suspended execution) of the lower court is too unreasonable;

2. The amount of the subsidy embezzled by the Defendant for the instant crime is more than 45 million won, but the considerable part of the embezzlement is deemed to have been used as D’s operating expenses rather than personal use. The Defendant appears to have been aware of A’s instructions concerning D’s disbursement and management of the subsidy. In comparison with A, the degree of participation is relatively minor, the Defendant’s health status as a person with delay is not good, and the Defendant seems to suffer from difficulties in livelihood due to difficulties in finding employment with public agencies, etc. when a suspended sentence is rendered, and the Defendant’s initial and late criminal acts are divided into one another, and the sentencing conditions indicated in the instant records and arguments are somewhat inappropriate.

3. According to the conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and it is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 356 of the Criminal Act and Articles 355 (1) and 30 of the Criminal Act that apply mutatis mutandis to the relevant provision of criminal facts and that of the choice of a fine;

1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;