No budget of a child-care center shall be used for any purpose other than business purposes.

Nevertheless, the Defendant used the total amount of KRW 773,120 in five times from January 8, 2013 to March 31 of the same month for purposes other than business purposes.

2. If the State subsidy governed by the Act on the Budgeting and Management of Subsidies was deposited into the account of a person entitled to subsidies so that it becomes impossible to specify the amount deposited in the account as a result of being mixed with the general fund, it is difficult to view that the State subsidy was used for other purposes even if it was used for personal purposes.

(2) According to the evidence duly adopted and examined by the court, the Defendant paid the amount equivalent to the amount indicated in the facts charged by having the Defendant deposited from the “D Child Care Center” account (hereinafter “D Child Care Center Account Number E”), but, during the same period as indicated in the facts charged, the amount of money other than the instant account is deposited in several times during the same period as indicated in the facts charged. (2) A subsidy deposited in the instant account during the same period as indicated in the facts charged appears to be a cause of KRW 3,264,00,000, and ③ “Basic Child Care Fees” as indicated in the facts charged, and ③ “Basic Child Care Fees” as indicated in the facts charged, and the amount deposited in the instant account as indicated in the “D”) was not withdrawn from the National Pension Fund and the amount deposited in the instant account.” (3) In light of the fact that the Defendant’s funds deposited in the instant account during the same period as indicated in the facts charged, the amount was included in the “D and the amount not deposited in the instant account” as indicated in the facts charged.