1. The defendant A and B shall be punished by imprisonment for two years, and the defendant B shall be punished by imprisonment for ten months.

except that this judgment.

Punishment of the crime

Defendant

A, as the founder and the representative director of a social welfare foundation C in F at all times, was employed as the president of the above childcare center until April 201. Defendant B was employed as the principal of the above childcare center from the above childcare center to April 201, and from May 201, as the principal, the above Defendants were in charge of the overall operation and accounting of the childcare center.

On the other hand, Defendant C is a corporation established for the purpose of performing the establishment and operation of childcare centers under the Infant Care Act.

1. The Defendants’ co-principal

(a) He/she shall not receive any subsidy or appropriate any subsidy by fraud or other improper means in violation of the Infant Care Act;

Nevertheless, the Defendants agreed to apply for personnel expenses for those who do not work in fact at the time of contribution and offered subsidies to them to use them as incentives, etc. for Defendant B.

According to the above public offering, the Defendants were granted subsidies of KRW 63,430,410 in total 44 times from around December 23, 2012, including that G applied for false personnel expenses at the time of leisure, even though G was not working in the above childcare center cooking book, and that it was paid KRW 1,414,80 as personnel expenses for G on December 24, 2008 from the time of leisure, and that it was paid KRW 1,410 in total from around December 24, 2008 to March 23, 2012.

As a result, the Defendants conspired to receive 63,430,410 won subsidies from time to time by fraud or other improper means.

B. The Defendants of occupational embezzlement, even though G and H did not work in the above child care center, formed the appearance of the above persons as if they were working in the child care center, and the Defendants actually managed the accounts under the name of the above persons in the name of the above persons in the management account of operating expenses of the child care center.