The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

(a) misunderstanding of facts or misunderstanding of legal principles requests services to E E E to pay the price for the services, and I will contribute the proceeds to E organization, and the E organization is present at the meeting or by some other unavoidable circumstances, and paid the above amount to E organization after indicating its opinion without participating in the meeting and indicating its opinion. The defendant has used all of the subsidies lawfully in accordance with its intended use, and has not used them for other purposes.

Nevertheless, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, thereby finding the Defendant guilty of the facts charged.

B. The sentence of the lower court that is unfair in sentencing (an amount of five million won) is too unreasonable.

2. Determination

A. In full view of the following circumstances acknowledged by the evidence duly adopted and examined by the court below as to the assertion of misunderstanding of facts and legal principles, the defendant's mistake or misapprehension of legal principles can be acknowledged by depositing the subsidies received from the Safety Administration, the Special Minister Office, and the Seoul Special Metropolitan City as if they were used for the pertinent public interest activity support project, such as the list of crimes in the judgment below, and then receiving the money or paying the expenses for attendance at meetings or examination, and transferring the money to the general account of the E organization as if the recipient contributed to the E organization, and then using the money to the general account of the E organization. Thus, the defendant's mistake or misapprehension of legal principles is without merit.

① On April 1, 2011, I registered a business operator with respect to the development of character design, public relations planning, marketing, exhibition, and public performance under the trade name “H”, but closed on June 30, 201.

Nevertheless, the E-organization executed subsidies by attaching estimates and statements as if it conducted transactions with H.

In this regard, I will leave the account statement of one's own name to E organizations in the court of original instance.