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(영문) 수원고등법원 2020.10.14 2019누14199

사립유치원 특정감사 실시 알림 처분 무효 등 청구의 소

Text

Plaintiff

All A’s appeal and Defendant’s appeal are dismissed.

2. Of the appeal costs, the part arising from the appeal by the plaintiff A.

Reasons

The reasoning of the judgment of the court of first instance is as follows. The reasoning of the judgment of the court of first instance, which cited this part of the reasoning of the judgment of the court of first instance, is as follows. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment, except for the addition under paragraph (2) below to the judgment of the additional argument by the plaintiff A and the defendant at each court of first instance. Thus, this is

[Supplementary part] Part 2, 14, 201, Plaintiff B, as “Plaintiff B,” respectively.

On April 27, 2020, Plaintiff B’s appeal was dismissed from the appellate court (U.S. District Court 2019No4813, Apr. 27, 2020, and the above Plaintiff’s appeal is pending in the final appeal court (Supreme Court 2020Do5623).

Parts 12, 10 to 13, 13 shall be dried as follows:

[2] According to Article 10 of the Enforcement Decree of the Public Audit Act and Article 2-2 of the self-audit rules, “comprehensive audit” is an audit conducted to check the legitimacy, validity, etc. of overall affairs, such as the main functions, main duties, organization, personnel budget, etc. of an institution subject to self-audit. “Specific audit” is an audit conducted to identify the causes, responsibility, and prepare measures for improvement by ascertaining problems with specific business funds, etc. of an institution subject to self-audit, and “audit conducted to identify the causes, responsibility, and to prepare measures for improvement.” (B) According to each of the statements in evidence 2-2, 3, 4, 4, 4-1, 5, and 9, the background and purpose of the specific audit of private kindergartens in 2016 (hereinafter “prior audit”) conducted for each of the instant kindergartens is to secure transparency and efficiency by comprehensively examining the current status of operation, such as the accounting execution of private kindergartens, the management of property, facilities, and school affairs operation of the institution subject to self-audit.”