An operator of nursery facilities shall not receive subsidies or appropriate subsidies by fraud or other improper means, and where operating a nursery facilities among nursery facilities, it shall be limited to "building rents, depreciation costs, interest on building loans, installment payments for vehicles, etc." falling under the classification of the budget for the division of the facility of nursery facilities and the budget for the operation of the nursery facilities and other items for operating expenses.

Nevertheless, from June 4, 2012 to September 5, 2013, the Defendant used a total of KRW 9,180,000 for subsidies out of business purposes by repaying the principal and interest of loans under the name of the Defendant husband E with subsidies from the above childcare center.

2. The facts charged in this case appears to have been prosecuted on the premise that the Defendant misappropriated “subsidies”. It is necessary to examine whether the amount used by the Defendant is a subsidy.

If the national subsidy governed by the Act on the Budgeting and Management of Subsidies deposited into the account of the recipient of subsidies so that it becomes impossible to specify the amount deposited in the account as a result of being mixed with the general fund, it is difficult to view that the national subsidy was used for other purposes even if it was used for personal use.

(See Supreme Court Decision 2010Do8648 Decided February 24, 2011, supra). B.

According to the records, ① childcare fees have been paid on or before every 10th day of the month under the name of “basic childcare fees” with the account of a new bank (depositor A, account number: F) managed by the Defendant, ② the Defendant paid the amount equivalent to KRW 60,000 from the above account to the loan interest rate before or after every 5th day of the month, ③ the personal income of the Defendant is deposited in addition to the basic childcare fees which are subsidies.