급부행정상 급부의 용도 제한에 대한 해석론 - ｢보조금법｣상 용도 외 사용을 중심으로

This article proposes interpretive standards for the concepts of “use for purposes other than those intended” and “use for purposes different from the original purpose” in the administration of state monetary benefits, particularly subsidies. Although both administrative sanctions and criminal punishment rely on the same statutory requirement, they call for distinct interpretations. In subsidy administration, the concept should be understood within the institutional framework of the subsidy program, taking into account expenditure allocation procedures and the budgetary structure in light of the purpose of the subsidized project. In contrast, in the context of criminal sanctions, it should be interpreted with reference to the overall purpose of the subsidized project rather than narrowly defined expenditure items. The article further argues that purpose-based restrictions on the use of subsidies should be analyzed within the framework of a donation contract, under which such restrictions are valid only insofar as they are based on the recipient’s consent.