The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The circumstances that make a false accounting report concerning the implementation of the accounting report under the Financial Accounting Rules among the support requirements in relation to basic childcare fees cannot be deemed to have influenced the decision-making on the payment of basic childcare fees. Therefore, it cannot be deemed to constitute “a case where subsidies are granted by fraud or other improper means” under Article 54(2) of the Infant Care Act.

B. The lower court’s sentence of unreasonable sentencing (six months of imprisonment, two years of suspended sentence) is too unreasonable.

2. Determination

A. Article 36 of the Infant Care Act provides that "the State or a local government shall subsidize all or part of the expenses incurred in relation to child care services, such as the establishment and operation of child care centers under Article 10, personnel expenses for infant care teachers (including substitute teachers), expenses incurred in excess infant care, etc., or the establishment and operation of local child care information centers, the promotion of the welfare of infant care teachers and staff, and the provision of vulnerable infant care services, as prescribed by Presidential Decree." Article 24 (1) of the Enforcement Decree of the Infant Care Act provides that "the State or a local government shall subsidize all or part of the following expenses within budgetary limits pursuant to Article 36 of the Act." Article 24 (1) of the Enforcement Decree of the Infant Care Act provides that "the State or a local government shall subsidize all or part of the expenses under each of the following subparagraphs." (2) provides that "other expenses deemed necessary for the operation of child care centers, such as expenses for vehicle operation, etc., or the head of the relevant local government," and Article 36

Accordingly, "Guidance on Child Care Services" issued by the Minister of Health and Welfare in 2017 is among child care centers with private, household, workplace and parents except government-funded child care centers pursuant to Article 36 of the Infant Care Act and Article 24 of the Enforcement Decree of the same Act.