[Defendant A and Defendant B] Defendant A are punished by imprisonment with prison labor for one year, and imprisonment with prison labor for eight months.

except that this judgment.

Punishment of the crime

[Reference Facts] Defendant A and B acquired the management right of H kindergarten from the founder of a private kindergarten, which is a private kindergarten, for KRW 700 million, and registered Defendant C, who is a kindergarten director, as the head of the kindergarten, as the head of the kindergarten. Since March 2015, Defendant C and practically operated the H kindergarten.

Defendants made a false report on the appointment of teachers who do not work in the manner that the existing I operated a kindergarten at the Busan Western Office of Education on the site of evasion of the duties of the Busan Western Office of Education, etc., and intended to immediately withdraw and use the subsidies from the relevant teachers with the intention of denying the payment of labor expenses or allowances in the name of the head of the relevant teacher (a national subsidy of the project cost for special purpose that is not exclusive for use by the office of education, if paid through a kindergarten exclusive account by the office of education), and the purpose or purpose of the payment is to immediately transfer the subsidy to the name of the relevant teacher, and to immediately withdraw the subsidy from the relevant teachers with the transfer of the passbook, physical card, password, etc. in their names.

[Criminal facts]

1. Joint crimes committed by Defendant A and Defendant B

A. Violation of the Subsidy Management Act (non-payment of spring meal costs at night) provides the Busan Western Office of Education with a subsidy of KRW 6.6 million on a quarterly basis, with an intention to illegally receive a "on the night-time meal cost" to be provided to the kindergarten children among the night-time spring operation expenses for which the subsidies are provided to the kindergarten children. Defendant A provided materials remaining after the J Child Care Center and K Child Care Center operated by Defendant A or during the night-time meal of H kindergarten schools to the kindergarten children who provide the remaining meals to the kindergarten children at night-time care, and pay a certain amount to the L corporation, which is a food materials supplier, for accounting purposes, such as a letter of resolution to prepare for the night-time meal expenses of H kindergarten.