Although the Defendant received subsidies by fraud or other improper means, or did not appropriate subsidies, the Defendant used the total sum of the benefits and allowances to be paid to childcare teachers D among the subsidies that he/she received as follows in operating the C Child Care Center located in Busan Jin-gu B.

1. On July 201, the Defendant unlawfully used benefits of KRW 15,467,050,050, including the fact that he/she entered into a labor contract with D who was appointed as a part-time childcare teacher in the above childcare center and entered into a monthly wage of KRW 1,00,000 per month, but in fact, he/she did not use benefits of KRW 516,810 per month from July 201 to September 201, including that the Defendant directly managed the benefit passbook of KRW 5,16,810 per month while managing the benefit passbook of KRW 5,00 per month.

2. Around July 2011, the Defendant unlawfully used welfare allowances: (a) the Defendant did not pay KRW 100,000 per month for the welfare allowances to be paid to D, as described in paragraph (1), that he/she owns and manages a D’s benefit passbook appointed as a childcare teacher; and (b) the Defendant used the welfare allowances totaling KRW 2.7 million from July 201 to September 2013, including that he/she arbitrarily consumed and unlawfully used it.

3. Around September 2012, the Defendant unlawfully used research allowances: (a) around September 2012, the Defendant did not pay KRW 20,000 per month for research allowances to be paid to D, but used the research allowances of KRW 350,000 in total on 13 occasions from September 2012 to September 2013, including the Defendant’s voluntary consumption and use of the said allowances.

4. The Defendant who illegally uses the cost of improving the working environment shall be on March 2012.