The Ministry of Health and Welfare started to have provided the i-sarang card service in 2009. The i-sarang card is the childcare subsidy E-voucher managed through the electronic network. The target parents can use the i-sarang card as credit card, too. Although the new childcare subsidy system gave the right of choice to the childcare facilities and convenience to the parents, the new incentives of conspiring between the facilities and the clients to appropriate the subsidy had increased. However the legal institutions for the new childcare subsidy voucher system are still insufficient to new threat. We try to develop some alternatives for the management of the i-sarang card system. After examining three alternatives about managerial organization structures, we concluded that the second option was the most desirable. We hope this paper become a clue for making discussion on E-voucher management active.