The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 7,000,000.

The defendant does not pay the above fine.

1. The main point of the grounds for appeal is that the lower court’s punishment (an amount of KRW 10 million) is too unreasonable.

2. A crime of embezzlement of the State and local subsidies for any other purpose than the prescribed purpose is an unfavorable circumstance against the Defendant, such as the following: (a) a person who embezzled the purpose of the subsidy project and uses subsidies for any other purpose is aware of the purpose of the subsidy project and properly distributes the public funds for the project requiring the subsidy; (b) a person who needs punishment equivalent to the quality of the crime is in need of punishment; (c) a person who embezzled the subsidy in the form of receiving the difference by paying a higher amount than the actual transaction amount; and (d) a person who embezzled the subsidy in the form of receiving the difference and received it; and

However, it appears that the defendant recognized the crime of this case and reflects the fact that there is no record of crime, that there is no record of crime, that the method of preparing the operating expenses of the organization and handling the accounts was illegal, but the defendant did not use the amount embezzled for personal purposes, and as a result, it appears that the victim council would use the amount for the victim council. While the victim council received subsidies in relation to the promotion of business as an organization for the improvement of women's rights and interests, it is difficult to receive operating expenses, while operating expenses did not receive subsidies, it seems that the crime of this case was committed in the course of preparing operating expenses according to the advice of the employees who had previously worked as the chairperson. It seems that the defendant would have reached the aspect of the crime of this case in the course of active activities as a representative of the organization, and it appears that the crime of this case was committed in the course of active activities as a representative of the organization. In full view of the circumstances revealed in the records and arguments including the defendant's age, sex,

3. In conclusion, the judgment of the court below is reasonable in accordance with Article 364(6) of the Criminal Procedure Act, as the defendant's appeal is reasonable.