1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Facts of recognition;

A. The Plaintiff is a local government that provided subsidies to the Association B (hereinafter “instant Association”) based on the Act on Activity Support for Persons with Disabilities, etc., and the Defendant is a person who held office from around 2006 to January 11, 201 as the president of the instant Association’s branch and took overall charge of the affairs of the instant Association.

(b) A person who intends to receive an activity support allowance for persons with disabilities may apply for a subsidy to the Eup/Myeon/Dong, and the recipient shall be selected as the person subject to the qualification examination of a Si/Gun/Gu, and the recipient may receive the voucher card issued by the Korea Health and Welfare Information Development Institute and receive the base salary for activity support for 43 to 107 hours a month according to the grade.

In the case of Crossing-gun, the National Pension Service shall examine the eligibility of the user, and then deposit the subsidy to the Korea Health and Welfare Information Development Institute, and when the recipient pays the voucher card, the basic salary for the actual service is deposited at least three times a month in the National Bank Account in the name of the Association of this case (hereinafter referred to as the "Deficial Account"), and the Association of this case pays 75% again as the assistant salary, and 25% of the remainder shall be used as operating expenses.

C. Although C and D, an employee of the Association of this case, did not provide a service to E and F, the Defendant, around November 2012, ordered C and D to pay the price as if C and D provided a service to the said E and F, and then to pay the price to the F and F, the Defendant had the said C pay the F and D’s payment as if C and D provided a service to the said E and F. At that time.

After that, the defendant received the above service payment from the above-mentioned account, and deposited it to the above-mentioned C, and again, it is registered in the name of the Association around December 10, 2012.