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

The Defendant is a person who operates a "D Child Care Center" in Seongbuk-gu Seoul Metropolitan Government C Apartment 115-101.

1. The Defendant is not eligible for personnel expenses for part-time childcare teachers who provided duties to part-time childcare teachers for 4 hours per day by working only 4 hours per day in infant care teachers E, but they are not eligible for personnel expenses for part-time childcare teachers who provided duties to six hours per day in infant care teachers. However, around October, 201, after accessing the integrated information system possessed by the aforementioned child care center by using computers, E applied for government subsidies for infant care services and applied for personnel expenses for part-time childcare teachers to Seongbuk-gu.

As above, the Defendant, by deceiving the victim as above, received 1 million won from a new bank account under the name of D childcare center as personnel expenses for overtime childcare teachers on or around the 25th day of the same month from the victim, and, at the same time, received 23 times in total, 24.2 million won, such as the attached Table I, and received subsidies by fraud or other improper means.

2. The Defendant by deceitation of working environment improvement expenses is not eligible for the payment of working environment improvement expenses to childcare teachers who work only four hours per week and work for not less than 30 hours per week by working for not less than 4 hours per week, but around March 2012, he connected the integrated childcare information system using computers at the above childcare center and applied for government subsidies for childcare projects as if childcare teachers E worked for not less than six hours per day as referred to in the above paragraph (1) and applied for the improvement of working environment to Seongbuk-gu.

As above, the Defendant deceivings the victim, and receives 50,000 won from the victim to the new bank account under the name of the D Child Care Center on April 6, 2012 as a cost for improving the working environment of D child care centers, and also receives 50,000 won from the victim.