The judgment of the court below is reversed.

The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

1. Summary of grounds for appeal;

A. Although the accused has received childcare in excess of the fixed number of childcare centers as stated in the facts charged by mistake of facts or misapprehension of the legal principles, there is no fact that he has received subsidies by false or other unlawful means, such as making a false report on such excess childcare students.

B. The lower court’s sentence of unreasonable sentencing (2 million won of fine) is too unreasonable.

2. Determination

(a) No person who is the summary of the facts charged shall be granted a subsidy by fraud or other improper means;

From December 6, 2008, the Defendant was operating a “D Child Care Center” as a nursery in Seongbuk-gu, Seongbuk-gu, Seongbuk-gu, Seongbuk-gu.

Child care facilities eligible for subsidies from the Seongbuk-gu office in Seongbuk-gu shall not comply with the maximum number of infant care fees publicly announced by the Mayor/Do Governor in order to receive childcare services subsidies from the Seongbuk-gu office in Seongbuk-gu and Seongbuk-gu, comply with the "total number of children" and "building-to-child ratio", implement accounting reports in accordance with the Financial Accounting Rules, and meet all requirements for suspension of operation due to the violation of statutes and guidelines

Although the Defendant obtained permission for the childcare quota of “D childcare center” as 39 persons, from May 3, 2010 to December 9, 2010, the Defendant denied subsidies of KRW 57,956,50,00, including basic childcare fees, from Jung-gu Office from around November 28, 2009 to around December 31, 2009, and from June 28, 2010 to July 31, 2010, the Defendant received subsidies of KRW 57,956,50,00, including basic childcare fees, from Jung-gu Office, by falsely reporting the excess childcare in a manner that does not register the excess childcare in the childcare integration system.

B. The lower court found the Defendant guilty on the grounds of the legal statement by J, a public official in charge, etc.

C. "False application or other unlawful means" under Article 40 of the Act on the Budgeting and Management of Subsidies for the Determination of the Party" means subsidies under the same Act according to normal procedures.