However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Since 2008, the Defendant has been engaged in the expenditure and management of the operation fund of the above childcare center as the actual operator of the E childcare center located in Sinpo City D.

The State and local governments shall provide infant care for infants (children under the age of six) free of charge and bear or subsidize expenses incurred in providing free infant care. As such, the Defendant has operated the full amount of operating expenses of child care centers excluding necessary expenses (special activity expenses and field learning expenses) in the above child care centers as subsidies, the types of subsidies have been provided from 2008 to 2010 as 50% of the national expenses, 50% of the local expenses (Do expenses 25%, 25% of the Si expenses), 50% of the local expenses (Do expenses, 20% of the Si expenses), 60% of the national expenses, 40% of the local expenses (20% of the Do expenses, and 20% of the Si expenses) in 2012 as 60% of the national expenses, and 40% of the local expenses (28% of the Do expenses and 12% of the Si expenses).

1. The Defendant violated the Electronic Financial Transactions Act: (a) the Defendant was working on the condition that a child-care center FF, a child-care teacher F, or G work for one hour at the latest and one hour prior to retirement; and (b) promised to deduct a certain amount of monthly wage from the monthly wage; (c) made the head of the Tong and the check card to F and G; and (d) had the intent to make the said head of the Tong and the check card available for payment in cash.

around May 2009, the Defendant received from F one head of a corporate bank bank passbook, one physical card, and the password of the above card, which became F from F at the above E-child care center;

B. Around January 2010, the Defendant was issued with one head of a corporate bank bank passbook, one physical card, and the password of the above card, which became G from G at the above E-care center.

Accordingly, the Defendant respectively acquired a password necessary for using the cash card and cash card, which is a medium access to electronic financial transactions.

2. The Defendant’s occupational embezzlement, as seen above, shall directly manage the F and G benefit passbook, when he paid the childcare center F and G benefits after deducting some of the subsidies from the subsidies.