Defendant shall be punished by a fine of KRW 5,000,000.

Where the above fine is not paid, 100,000 won shall be one day.

Punishment of the crime

From July 2004, the Defendant, who was in office as the president of the victim's Busan Metropolitan City E-organization located in the Dong-gu Busan Metropolitan City from July 2004, took overall charge of all the affairs of the above Association such as the management and enforcement of subsidies and various support payments.

On December 31, 2014, the Defendant: (a) at the foregoing association office located in the Dong-gu Busan Metropolitan City, Busan Metropolitan City’s Metropolitan City for the education of its employees; (b) was under the custody of the foregoing association for the purpose of the foregoing association; and (c) around that time, the Defendant: (a) prepared a false disbursement resolution as if the employees of the foregoing association performed the workshop in Jeju-do for the purpose of education of professionals; and (b) voluntarily consumed the subsidies for overseas travel expenses, such as the head of each branch office of the foregoing Association, on May 2015, when he/she transferred KRW 5,470,000 to G tour.

Accordingly, the Defendant embezzled KRW 5,470,000, which was kept in office for the above victim association.

Summary of Evidence

1. Partial statement of the defendant;

1. Each police statement made with respect to H, I, J, K, and L;

1. A business registration certificate (G) (27) (hereinafter the above evidence), the defendant prepared a false disbursement resolution as if he had conducted the workshop although he had not conducted the workshop while he had conducted the workshop under the name of "professional education expenses" which was set strictly as stated in the facts constituting the crime in the judgment, and used it for the overseas travel expenses of the head of the association branch, etc. for other purposes, and the intent and intent of unlawful acquisition of the above act shall be sufficiently recognized.

Pursuant to Article 22 of the Regulations on Operation of Social Welfare Facilities, the accused may carry over expenses difficult to be disbursed in the following year to the next year.

I think that there is no intention of embezzlement since the subsidy was carried over to the next year, but the Article 22 of the subsidy is spent in the corresponding year in its nature.