Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

1. A local subsidy program operator who violates occupational embezzlement, local finance law, or local subsidy program operator shall faithfully perform a local subsidy program with due care as a good manager in accordance with statutes, the details of the decision to grant local subsidies, or the disposition by the head of a local government under statutes, and shall not use the local

The Defendant is an organization that promotes learning projects, such as art and music, for elementary school students in C apartment complex, and is in charge of various practical affairs, such as recruitment of instructors, direct school classes, execution of subsidies, performance of subsidy projects, settlement of accounts (such as receipt management, preparation of a written resolution for expenditure, etc.) and accounting.

The defendant, together with E, applied for a business of the F Act on January 25, 2016 and the same year.

2. The business of D was selected as a H as a result of deliberation by the G City Lifelong Learning Deliberation Committee on 18. The same year;

2. 29. A 29. Local subsidy program integrity implementation pledge - Local subsidy program integrity implementation report - Local subsidy out-of-the-spot use and false report on the performance of subsidy program, and submission of and seals on the notification of penalty provisions of Article 97 of the Local Finance Act. As a local subsidy program operator, he/she was obligated to manage and implement local subsidy according to the purpose of the project.

Nevertheless, the defendant received 3,310,000 local subsidies on February 2, 2016 and kept them for business purposes.

4. 16. D office located in J on 16. The same year from time to time as shown in Appendix I, including that K falsely registers K with a strong history of the transparent Masan Making Lessons, pays 150,000 won to K through E for a witness, and return it for personal purposes, and arbitrarily uses it for such personal purposes.

6. By October, 190, the lecture fee has been paid to K and L accounts through E and it has been returned.