A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On December 29, 2011, the Defendant is the president who operates the F Child Care Center in the E, 105-102, with the authorization of the Family Child Care Center from the Gitsung City.

No person shall receive any subsidy or divert any subsidy by fraud or other improper means.

The working environment improvement expenses and the special working allowances for rural childcare teachers shall be paid only to the teachers who are placed in the childcare center and have worked for at least 15 days a month and 30 hours a week, and the improvement expenses shall be paid only to the teachers who work for at least 15 days a month and comply with the total number of childcare facilities and the ratio of children to each half of the teachers, and the personnel expenses and allowances for extended childcare teachers shall be paid only to the cases where the teachers are placed in a separate time extension of hours and have them work for at least 6 hours, including at least 19:30 through 21:30 a day.

On December 2, 2012, the Defendant: (a) filed an application with G childcare teachers for the number of working hours per week; (b) the number of childcare teachers including G is less than 30 hours per week; (c) the appointment of childcare teachers including G is reported as if they were employed for 8 hours a day; (d) the Defendant actually did not receive allowances, such as the total number of childcare facilities and the rate of working environment improvement expenses, by working only 4 hours or 5 hours a day to 1 to 4 hours a day; (c) despite the fact that the Defendant could not receive subsidies for working environment improvement expenses, etc., the Defendant received subsidies from G in the childcare integration system at least 6 hours a day; and (d) when the Defendant knew of the fact, filed an application with G childcare teachers for the improvement of treatment costs of 170,000 won and working environment improvement costs of 120,000 won, which were paid to the said G’s account under the name of the Defendant from September 20, 2015 by the same method.

In this respect.