A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

From November 26, 2001 to March 201, the Defendant was responsible for the management and overall operation of funds for the income and expenditure of the above childcare center as a person who worked as the head of the childcare center E in Seocho-gu Seoul, Seocho-gu, Seoul.

On the other hand, the above childcare center was opened from Seocho-gu Seoul Metropolitan Government to the F Childcare Center and is entrusted and operated with the victim's mother's social welfare foundation, and the operation expenses of childcare center are paid by the non-foreign parents who receive the subsidy under the Infant Care Act, and all of these funds should be deposited into the above childcare center account (G) and disbursed transparently.

1. On January 2, 2014, the Defendant: (a) purchased necessary personal goods from H I located in Gwangjin-gu Seoul Special Metropolitan City around January 2, 201; (b) settled KRW 46,800 with a physical card linked to the above childcare center account; (c) deleted No. 274 per annum from around that time to February 23, 2017; (d) revised No. 275-627 per annum from 274-626, annually; and (e) corrected the sum of KRW 115,03,838,14,838,838,114,8338.

The total sum of 114,83,838 won was consumed for personal purposes regardless of the operation of the childcare center, such as the statement, 626 times.

Accordingly, the Defendant arbitrarily consumed the operating expenses of the child care center for the purpose of using it for the above child care center and embezzled them as above while carrying out business on behalf of the above victim.

2. In order to conduct an audit of revenues and expenditures related to the operation of a child care center by visiting the child care center once a year from the Seocho-gu Seoul Seocho-gu Office and the Manmana Foundation of the event of a private document forgery and the above investigation document, the Defendant did not have some evidentiary materials because of the concealment or loss of the details used individually as above and the use of the child care center in connection with the operation of the child care center.