However, the execution of each of the above penalties for a period of two years from the date this judgment becomes final and conclusive.

The Ministry of Employment and Labor shall provide specialized education at the choice of childcare center workers who guide the improvement of education for the children of childcare centers and implement a system to refund educational expenses with government subsidies through the Human Resources Development Service of Korea, and in order to refund educational expenses, at least 80% of the scheduled educational hours shall be completed by the persons subject to education.

1. Defendant A is a person who is operated with D located in Sungnam-si in Gyeonggi-do.

The Defendant, along with E Child-Care Operator F, prepared a false record of attendance at the E Child-Care Center Workers G, even though he/she did not receive education for at least 80% of the training days and 24 hours of the training course, and submitted a report to the person in charge of the Human Resources Development Service of the Human Resources Development Service of the Human Resources Development Service and received subsidies of at least 120,000 won around August 26, 2014, including receiving subsidies from the person in charge of the Human Resources Development Service of the Human Resources Development Service of the Human Resources Development Service of around March 7, 2014 to October 10, 2014, even though he/she failed to meet the above requirements for subsidies for at least 177 times in total, as shown in the attached Table of Crimes (1).

Accordingly, the defendant, in collusion with the 20 child care centers operators, acquired a total of 24,462,400 won as subsidies from the Republic of Korea and received subsidies by fraud or other improper means.

2. Defendant B is a person who operates H located in Seongbuk-gu, Seongbuk-gu, Sungnam-gu, Gyeonggi-do.

On August 2013, the Defendant, along with K, prepared a false attendance book, even though he did not provide education for at least 80% of the training days for propelling (short-term 1) courses applied by L workers in J Child Care Centers (short-term 1) and eight hours of training hours, after preparing a false attendance book.