except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The defendant is the actual director of a nursery that operates D Child Care Centers in Kimcheon-si C, and E is a person registered as the representative of a child care center due to the certificate of authorization.

No person shall obtain a subsidy or use a subsidy by fraud or other improper means.

1. The Defendant, following the registration of a false teacher and the violation of the Infant Care Act, was transferred KRW 120,00 from September 27, 201 to October 2013 to D child care centers, and the Defendant registered the Defendant as a teacher in charge, and reported the completion of the work as if he/she worked as a teacher in charge of the president, and filed an application for a subsidy of KRW 120,000 (70,000 for infant care teachers and staff, and KRW 50,000 for the monthly subsidy of September 201, 201, and received KRW 120,000 from the victim to the agricultural bank (F) account in the name of the Defendant around September 27, 2011 to October 29, 2013, and received KRW 60,000,000 in total from September 27, 201 to October 29, 2013.

As a result, the defendant received the subsidy by fraud or other improper means, and at the same time acquired it by fraud from the victim.

2. The Defendant, upon filing a false application for childcare fees and the violation of the Infant Care Act, filed a subsidy of 75,000 won (394,000 won for childcare fees, basic childcare fees, 361,000 won) for the portion of June 2012 when G was enrolled in a child care center and received 75,000 won from the victim to the account in the name of the child care center around June 2012, 2012, even though G was not a child care center for the said period from June 2012 to May 2013, 75,000 won from the victim, including the transfer of KRW 75,00 from June 2012 to the account in the name of the child care center from June 2012 to May 2013.

The defendant is thereby false or other unlawful.