The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding the facts about the second crime as indicated in the judgment below) is consistent with the Defendant’s application for payment of personnel expenses for overtime childcare teachers in the name of F other than G, but the instant childcare center continued to have been designated as a part-time extension childcare center, and G served as a part-time extension childcare teacher.

Therefore, the Defendant’s act of applying for personnel expenses for overtime childcare teachers in the name of F for G and receiving subsidies from the Defendant by applying for such personnel expenses under the name of F does not constitute the act of receiving subsidies by fraud or other improper means, and the Defendant did not have intention to receive subsidies by fraud or other improper means.

B. In the event that the Defendant is obliged to pay G personnel expenses for overtime infant care teachers (monthly wage), the Defendant was inevitably caused by the wind that the competent administrative agency does not timely handle administrative affairs, and the Defendant was not aware of the illegality of the Defendant’s act.

Nevertheless, the court below found the defendant guilty of this part of the facts charged. The court below erred by misunderstanding facts and affecting the conclusion of the judgment.

2. Determination

A. The following facts are acknowledged based on the evidence duly admitted and examined by the court below.

① Until February 2015, F had worked as a part-time childcare teacher in E-child care centers operated by the Defendant (hereinafter “child care centers in this case”) and G had served as a part-time childcare teacher.

The defendant was working for F to February 2015 only until February 2015 and was on leave of childcare.

In place of F, G, one's husband, worked as a part-time childcare teacher from March 2015.

(2) On February 28, 2015, the Defendant: (a) Article 11(1) of the Enforcement Rule of the Infant Care Act (Appointment and dismissal of infant care teachers and staff) (1) Article 11 of the Enforcement Rule of the Infant Care Act (Appointment and dismissal of infant care teachers and staff) (1) Article 19(2) of the Act shall be appointed and dismissed by the head of the children’s house within