The judgment of the court below is reversed.

Defendants are innocent.

1. Summary of grounds for appeal;

A. Fact-misunderstanding 1) Defendant A’s act of falsely withdrawing the ordered volume of food materials to Defendant D operated by Defendant D, giving subsidies to J in excess as the price of food materials, and then embling them as operating expenses, in collusion with Defendant B and D. Defendant A was aware of the above fact while Defendant A was in charge of F, and audit and inspection and assistance. Thus, Defendant A did not commit the instant occupational embezzlement crime.

2) Defendants B, C, D, and C did not order food materials to J by falsely unfolding them, Defendant D also supplied all of the food materials ordered to F, and received the cost of food materials from F.

After that, Defendant D is only a contribution to F in full the profit from the supply of the above food materials.

Therefore, since the subsidy of this case was used as the price of food materials in accordance with its intended purpose, it cannot be deemed that the crime of embezzlement of the subsidy is established by Defendant D’s act of donating his profit to F.

B. The sentence of the lower court (the Defendants), which is unfair in sentencing (the 2 years of suspended sentence in June of each of Defendant A and C, the 2 years of suspended sentence in October of Defendant B’s imprisonment, and the 5 million won of Defendant D’s fine), is too unreasonable.

2. Summary of the facts charged and the judgment of the court below

A. The summary of the facts charged is as follows: Defendant B: (a) from January 1, 201 to July 31, 2012; (b) from August 1, 2012 to February 28, 2013; (c) from March 1, 2013 to June 30, 2013; and (d) from around July 1, 2013 to around June 30, 2013 to the F’s overall duties on behalf of the F; (d) from around July 1, 2013 to around June 3, 2013 to around June 3, 2013, Defendant B took charge of the work of F’s practice by assisting the head of F; and (e) from around January 1, 2010 to around June 14, 2018 to the purchase of food as an agent from around 10 to June 21, 2014 to the F.