If you use JasperAssistant report compiler, gutschrift_details.jrxml fill be automatically compiled to gutschrift_details.jasper in the same folder. Generally subreports (and other resources such as images) are loaded from classpath. So another way to see the gutschrift_details.jasper file, is to add the "jasper" folder to the list of class folders defined for the project. Classpath configuration is explained on the page I linked to in the previous post.
