The guilty part shall be reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall be imposed on the defendant.

A. The lower court erred by misapprehending the facts, thereby adversely affecting the conclusion of the judgment.

(1) Criminal 1-A(1) (Violation of the Act on Fraud, Subsidy Budget and Management) part N in Paragraph (1) (No. 1-2) of the Criminal Offense No. 1-2) is actually working as an employee of K Child Care Center, and the Defendant does not falsely file an application for a subsidy in the name of personnel expenses, with the fact that he/she works as an employee of K Child Care Center.

(2) Criminal facts No. 1-b. (Occupational embezzlement related to YY wage, violation of the Infant Care Act, and violation of the budget and management of subsidies) consisting of subsidies and infant care fees of the K Child Care Center. Since the recipient of infant care fees is not the operator of the child care center but the guardian of the infant, the defendant is not in the position of keeping the infant care fees, and as long as the subsidies and infant care fees are mixed into one account, the defendant cannot specify the subsidies. Thus, the defendant embezzled or misappropriations the subsidies.

shall not be deemed to exist.

(3) Criminal facts No. 2-A. (Violation of the Act on Fraud, Subsidy Budget and Management related to L Center) do not exist in the part of the Defendant on the grounds that there was no application for a subsidy as a personnel expense for L Center’s daily welfare workers.

Even if a deceptive act exists, it is not related to the causal relationship between the act of deception and the act of granting subsidies, as the M&A received evidentiary documents after granting subsidies in advance.

(4) Criminal facts No. 2-2(b) of the Act on the Embezzlement of Business Embezzlement (Violation of the Act on the Budgeting and Management of Subsidies in relation to Operating Expenses of L Children's Center) Inasmuch as it was impossible to specify a subsidy due to the mixture of support payments and subsidies, the Defendant embezzled or misappropriated the subsidy.

shall not be deemed to exist.

B. The sentence of the lower court is unfair (one year of imprisonment);