However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

The Defendant, from November 30, 1993 to September 2015, is the head of the I kindergarten located in Busan J, Busan, and has an overall control over the operation of the kindergarten.

1. In employing the unemployed aged 40 years or older as a volunteer, the Defendant was willing to obtain subsidies by falsely registering a person who is not actually employed by the said I kindergarten, with respect to the “three-generation staff program”, which is a program that assists the maximum of 400,000 won per month at the Office of Education.

On August 2010, the Defendant ordered the above I Kindergarten Office to have the J, an employee in charge of accounting, register J's mother K as a volunteer in charge of supporting educational activities at the Busan Southern District Office of Education, but the Defendant did not actually employ the above K as the above I Kindergarten volunteer.

As above, the Defendant: (a) by deceiving the victim on September 8, 2010; (b) received 400,000 won from the victim on the part of the victim on the part of the victim; and (c) acquired 400,000 won from the Busan Bank Telecommunication Account (L) in the name of the Busan Bank Telecommunication Account on September 8, 2010; and (b) received 17,860,000 won in total from the victim on 44 occasions from the date of the foregoing day to April 30, 2014, and acquired her money.

2. Occupational embezzlement;

A. The Defendant received an account passbook opened in the name of “M” representative who supplies teaching materials from the said I kindergarten, and then remitted national subsidies, such as school expenses and operating expenses for young children deposited into the school expense account, to the passbook in the above N’s name, and received them for private use other than school expenses by withdrawing the total amount in cash or depositing it into the Defendant’s personal account.

The defendant is in the name of the I kindergarten for the victim of the national subsidy, such as school expenses for young children paid by the Busan Southern District Office of Education.