Article 119 (Definition of Election Expenses) (1) For the purpose of this Act, the term "election expenses" means money, goods, obligation, or other things of economic value required for the election campaign in the relevant election and borne by a candidate (including a person intending to become a candidate, and including a political party which recommends a candidate in a presidential election, in an election of proportional representation members of the National Assembly and in an election of proportional representation members of local councils; hereafter in this paragraph, the same shall apply) and any of the following expenses: <Amended on Apr. 1, 1995; Feb. 16, 2000; Mar. 12, 2004; Aug. 4, 2005; Jan. 25, 2010> 1. Any expenses disbursed by a candidate for an election campaign, in violation of this Act or the provisions concerning the restriction on contributions; 2. Any expenses disbursed by a political party, the head of a political party's election campaign office, the spouse and lineal ascendants or descendants of a candidate, election campaign manager, the chief of the election campaign liaison office and accountants in charge, for election campaigns (including illegal election campaigns; hereafter in this paragraph the same shall apply ) of the relevant candidates and expenses disbursed, in violation of provisions concerning the restriction on contributions; 3. Any expenses disbursed by persons, who have been appointed as election campaign manager, the chief of the election campaign liaison office and accountants in charge, for election campaigns of the relevant candidates until they are appointed and reported, and expenses disbursed, in violation of provisions concerning the restriction on contributions; 4. Any expenses disbursed by any person, even if he or she does not fall under subparagraphs 2 and 3, in collusion with a candidate or persons prescribed under subparagraph 2 or 3, for election campaigns of the relevant candidates, and expenses disbursed, in violation of provisions concerning the restriction on contributions. (2) "Revenue" in this Article means money, goods convertible into money, or other economic interests or promise to receive economic interests, for an appropriation for election expenses. (3) "Disbursement" in this Article means any provision or delivery of election expenses, or promise to do so. (4) "Accountant in charge" in this Article means the persons in charge of accounting who are each selected, appointed and reported pursuant to Article 34 (1) 5 and 6 or (3) of the Political Funds Act. <Newly Inserted on Aug. 4, 2005> Article 120 (Expenses not Recognized as Election Expenses) Any of the following expenses shall not be considered as election expenses prescribed by this Act: <Amended on Dec. 30, 1995; Nov. 14, 1997; Mar. 12, 2004; Jan. 25, 2010; Feb. 8, 2017> 1. Expenses incurred in preparing an election campaign, such as those needed for obtaining recommendations of the eligible voters;