All appeals by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In relation to Defendant 1’s criminal facts No. 1 as stated in the judgment of the court below, the Defendant received money as stated in the judgment of the court below by the 2015 G Committee’s resolution to preserve the Defendant’s pre-paid expenses within the scope of the budget for business promotion expenses. As such, the Defendant’s act does not constitute embezzlement, but did not constitute a private road for embezzlement or illegal acquisition, the court below convicted this part of the facts charged. The judgment of the court below is erroneous by misapprehending the legal principles or misapprehending the legal principles.

2) The lower court’s improper sentencing is too unreasonable.

B. The lower court’s sentencing is too uncomfortable.

2. Determination

A. The use of funds from others for purposes other than for personal purposes when the judgment on the Defendant’s assertion, such as mistake of facts, is strictly limited, and the use of funds for purposes other than for the limited purpose is attributable to the personal purpose, and even if the person who entrusted the funds is above the entrusted party, the act of use itself constitutes embezzlement (see Supreme Court Decision 2014Do754, Jun. 15, 2017, etc.). The following circumstances acknowledged by the court below based on the evidence duly adopted and examined by the court below, namely, according to the relevant provisions of the Local Finance Act and the F City Ordinance on the Management of Local Subsidies, a local subsidized project operator may not change the distribution of expenses incurred in the local subsidized project without the approval of the Mayor, and the F City imposed the condition of granting subsidies that, in principle, a local subsidized project operator may return all or part of the subsidies already granted in accordance with separate calculation when considerable profits accrue after the completion of the subsidized project. The FF, in fact, shall return revenues to E (E) an incorporated association (hereinafter “E”).