Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

D A. A person who established a “F kindergarten” located in Young-si, Young-si, Young-si, 2005, and the Defendant is a person who, from around 2005, rents the above kindergarten building from D and actually operates the kindergarten.

No income belonging to the accounts of private kindergartens shall be transferred or lent to other accounts.

Nevertheless, around June 24, 2013, the Defendant transferred the income belonging to the school expenses accounts to D as rent for the above kindergarten building by remitting KRW 12 million for young children who received subsidies from the Gyeonggi-do Gangwon-do Office of Education Support, which belongs to the school expenses accounting, to D as a result of the above kindergarten building.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the interrogation of the accused by the prosecution;

1. Statement made by each prosecutor with respect to G;

1. A written petition;

1. Details of payment of monthly rent, and real estate lease agreement;

1. Details of transactions in each new bank account;

1. Application of Acts and subordinate statutes concerning a plan to support school expenses for young children in 2016;

1. Relevant Article 73-2 and Article 29 (6) of the Private School Act concerning facts constituting an offense, and Articles 73-2 and 29 (6) of the Private School Act;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Determination as to the assertion by the Defendant and his/her defense counsel under Article 334(1) of the Criminal Procedure Act

1. Claims that the rent of a kindergarten building is included in items of expenditure of the accounts of school expenses prescribed by the statutes of a private school;

A. Article 13(2) of the Enforcement Decree of the Private School Act provides, “The expenses for the facilities and equipment directly necessary for school education” or “the expenses for school education” 5. Other expenses directly necessary for school education are stipulated as items for the expenditure of the accounts of school expenses.

Kindergarten buildings are facilities directly necessary for kindergarten education and their rents constitute expenses for the above facilities, and are included in the expenditure items of the school expenses accounts as stipulated in the above Acts and subordinate statutes.

Therefore, the defendant paid the rent for the kindergarten building with the subsidy for the school expenses of young children.

This is, however, the above legislation.