The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. The Defendant (guilty part of the lower judgment, mistake of facts, misunderstanding of legal principles, and unreasonable sentencing) actually employed F as a cook assistant and G as an assistant nurse, which does not constitute a false registration of the childcare staff.

Wages paid by the defendant to F and G cannot be readily concluded that the defendant paid the basic childcare fees, etc. paid by the Dong-gu Office of Daegu Metropolitan City.

Nevertheless, the lower court erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment, which found the Defendant guilty.

Even if some of the facts charged against the defendant is found guilty, the punishment of a fine of 1.5 million won imposed by the court below is too unreasonable.

B. A prosecutor’s (not guilty portion of the original judgment, mistake of facts, and incomplete hearing) subsidy is not required to use it after the date of payment, but is paid in consideration of the amount used for a specific period of time, the number of children, and teachers, so long as the Defendant paid 100,000 won wages to F registered as a cook’s subsidy on December 7, 2012, even if he/she received subsidies, such as basic childcare fees, etc. on December 11, 2012, it constitutes a useful subsidy.

However, the court below erred in finding the Defendant not guilty of this part of the facts charged by misunderstanding the facts and hearing.

2. Determination

A. On December 7, 2012, the summary of the facts charged in the instant case is that the Defendant established and operated the E-child care center located in Daegu-gu Dong-gu from around December 7, 2012, and the principal is the head of the Dong-gu Office, which received approximately KRW 42,00,000 for monthly child care subsidies in the name of personnel expenses, such as child care teachers, etc., and kept the amount of KRW 7, 200,000 for which the Defendant’s mother was the cook of the said child care center, and that on March 4, 2013, G is false as the assistant nurse of the said child care center.