The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not more than ten months.

except that this judgment.

2. Although the amount of fraud of this case exceeds KRW 100 million, the defendant was a large amount of money which exceeds KRW 100 million, the defendant deposited above the amount of fraud of this case ( KRW 105,790,160) and it seems that the actual damage would be recovered therefrom, ② there is no record of criminal punishment, and ② there is no record of administrative disposition prior to the crime of this case with respect to the child care center of this case, ③ the defendant seems to have committed the crime of this case, ③ the defendant was properly recognized and against all the crimes, ④ the defendant appears to have not consumed or retained the money of this case on a regular basis, ④ the possibility of recidivism by taking measures to permanently close down the child care center of this case, ⑤ the defendant appears to have been likely to have been aware of the seriousness of the crime of this case through detention for a certain period of time, and ⑤ the defendant appears to have been given an opportunity to reflect and reflect the nature of the crime of this case.

The decision is judged.

3. As such, the defendant's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows after pleading.

[Re-written judgment] The summary of facts constituting an offense and evidence recognized by the court is identical to the description of each corresponding column of the judgment below. Thus, it is acceptable to accept it as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 347(1) and Article 30 of the Criminal Act applicable to the facts constituting the crime (including frauds, including frauds), Article 54(2)1 of the Infant Care Act, Article 30 of the Criminal Act (including the occupation of an illegal receipt of subsidies, including the occupation of an illegal receipt of subsidies);

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes (Punishments provided for in more severe frauds);

1. Selection of imprisonment with prison labor chosen;

1. Article 62(1) of the Criminal Act 1.