Defendant

A Imprisonment with prison labor for one year, and for four months, for each of the defendants B.

However, from the date this judgment becomes final and conclusive, each.

Punishment of the crime

D (hereinafter referred to as “D”) is a social welfare facility established by Daegu Metropolitan City for the rehabilitation, medical care, etc. of homeless persons and disabled persons. Around April 1, 1980, the “F, a non-profit foundation, (hereinafter referred to as “F”) entered into an entrusted management contract with the Daegu Metropolitan City, and entered into a contract with D with the Daegu Metropolitan City to provide approximately KRW 10 billion annual support for expenses, such as personnel expenses, operating expenses, etc. necessary for performing duties related to D operations from Daegu Metropolitan City, and entrusted the rehabilitation, medical care, and residential facilities for homeless persons and disabled persons, who carry about about KRW 10 billion.

Defendant

A, from March 15, 199 to January 11, 2014, while serving as a main agent in the accounts of D, he/she was in charge of accounting management, such as revenue and expenditure of various expenses, including personnel expenses, operating expenses, and supply and demand of goods provided from Daegu Metropolitan City. Defendant B became aware of Defendant A as a neighbor around 2014. G has been working as the one head of D’s accounting management division from October 26, 2009 to April 2014 (name change in the accounting division); H has overall control and supervision of D’s overall business from February 11, 201 to January 31, 201, and has been in charge of management and supervision of D’s overall business from around 20 years to around 20 years (hereinafter “MM”) and has been in charge of food distribution and distribution business from around 20 years to around 31, 201.

1. The Defendants’ co-principaled Defendant A, while working as an accounting supervisor in D, knew that G and H obtained deduction of operating expenses of D, such as Daegu Metropolitan City subsidies, etc. by creating rain funds by means of distributing the said Yeongdeungpo and distributing food materials, and withdrawing the cost of supplying food materials, etc. from G and H. In the process of restoring the USB files used by G around April 2013, the details of the said subsidization were stored.