Matters concerning financial accounting of a childcare center shall be reported on the integrated childcare information system, and the performance of such accounting obligation is the requirements for the payment of basic childcare fees, which are subsidies, and the payment of basic childcare fees may be suspended if the installer and operator of the childcare center has received the subsidies by fraud or other improper means, and the State or local governments may order the return of the subsidies. In consideration of the legislative purpose of the Infant Education Act, which was enacted to protect the mind and body of the infants and to foster healthy members of society, it is necessary to make the above-mentioned accounting report mandatory, and to order the return of the subsidies if it is discovered that the subsidies have been paid by improper means by allowing the follow-up supervision through the keeping of accounting books, etc. can be said to guarantee transparency in the process of applying for and executing the subsidies for childcare centers, and the basic childcare fees are paid on the premise that the true accounting report and appropriate execution have been made.

Nevertheless, the Defendant received food materials from the E representative F and the head of office G, a food materials supplier, and received the payment in two times, and received the payment in cash, and received the payment in two times, and received the payment in a false statement, and sought that the difference will be returned in cash, and applied for basic childcare fees by unlawful means, such as entering the amount stated in the above false statement into the childcare integrated information system as if the amount was actually executed, and as if it was an irregular and simple visa, and received the basic childcare fees, which are subsidies.

Therefore, the defendant's price of food materials supplied by E around February 201 is equivalent to the actual 576,600 won.