The defendant, while being aware that it is illegal to receive subsidies by registering E as part-time childcare teachers, requested E to care teachers and have them register as infant care teachers, and actually employed Does who are not qualified as infant care teachers and care teachers to care for infants. In light of the fact that the defendant is registered as infant care teachers by using H and I's license which the defendant did not work as a kindergarten because he could not employ new infant care teachers after his retirement, and that E, H, I and I are registered as infant care teachers at will. Considering the fact that the defendant is an infant in need of safe and detailed infant care, it is an act that may cause harm to children's health and safety. The circumstance that the defendant returned the subsidies illegally received is determined in consideration of the court below's decision that the defendant was punished against the defendant in consideration of changes in circumstances or favorable factors to be considered at the time of punishment, the defendant's property circumstances and circumstances are not found to be unfair after the crime, the defendant's property circumstances and circumstances, the circumstances of this case's act, the age and circumstances, and various circumstances after the crime of this case.

Therefore, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.