Daejeon East-gu Hongdo 66 - 62 - the Daejeon District Office of Korean Teachers' Union

Attorney Cho Dong-hwan et al., Counsel for the defendant

Daejeon Dong-dong 72 -2

Representative President Park Ho-ho

Attorney Park Gyeong-hoon, Counsel for the defendant-appellant

2. The defendant's refusal to disclose the remaining information, excluding the detailed statement of revenue and expenditure of the school juristic person's accounts in 2005, among the information listed in the separate sheet against the plaintiff on August 18, 2006, shall be revoked.

3. The costs of lawsuit shall be borne by the defendant.

A. The plaintiff is the head of the Daejeon District Office of the Korean Teachers' Union, and the defendant is an educational foundation that establishes and operates the Chungcheong Women's Middle School, which is a middle school under Article 2 subparagraph 3 of the Elementary and Secondary Education Act, and the Chungcheong Women's High School, which is a high school under subparagraph 4 of Article 2 of the same Act.

B. On August 1, 2006, the Plaintiff filed a claim against the Defendant for the disclosure of information on the information listed in the attached list (hereinafter referred to as "information of this case"; hereinafter referred to as "information of this case") to require the Defendant to deliver copies and printed materials by mail. On August 18, 2006, the Defendant rendered the instant disposition rejecting the disclosure on the ground that the school juristic person does not constitute an institution subject to the disclosure of information.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. The defense prior to the merits and the judgment thereon

A. Defenses before the merits

The defendant asserts that the statement of revenue and expenditure of the accounts of school juristic persons in 2003 through 2005 among the instant information is already disclosed on the relevant school homepage. The minutes of the board of directors held from January 1, 2005 to July 31, 2006 are information already disclosed through certain procedures. The current status of basic property for profit of school juristic persons in 2005 and the current status of basic property for profit of school juristic persons in 2001 through 2005 are already kept in the defendant's office and can be perused by the general public. Thus, the plaintiff's claim concerning the said information is unlawful because there is no benefit of lawsuit.

B. Determination

(1) As to the claim for revocation of disposition rejecting disclosure of the revenue and expenditure statement of school foundation accounts in 2005

In full view of the purport of evidence No. 2-2 of the argument, the defendant rejected the plaintiff's request from the plaintiff for disclosure of this case's information, but on November 29, 2006, the defendant submitted a copy of the defendant's account statement of revenue and expenditure of the school juristic person in 2005 as a documentary evidence (Evidence No. 2-2). The plaintiff's agent received it on the same day, the fact that the details of revenue and expenditure are stated by item in the account statement of school juristic person's accounting of the school juristic person in 2005, the fact that the account statement of revenue and expenditure are stated by item is recognized, and there is no evidence to deem that the school juristic person's account statement of revenue and expenditure in 205, in addition to the account statement of revenue and expenditure of the school juristic person in 2005 high-priced 205.

Thus, even if a disposition to refuse to disclose information on the revenue and expenditure statement of school foundation accounts in 2005 was already proposed by the defendant and thus a disposition to refuse to disclose information is revoked, the part of the claim to revoke the permission to refuse to open information on the revenue and expenditure statement of school foundation accounts in 2005 among the lawsuit in this case is unlawful as there is no benefit of lawsuit. The defendant's defense on this part is justified.

(2) As to the remainder

According to Articles 3 and 5 of the Information Disclosure Act, Article 14(1)1 of the Enforcement Decree of the Act, Article 2(1)1 of the Enforcement Decree of the Act, and Article 2(1)1 of the Enforcement Rule of the Act, a person who requests the information disclosure must choose the method of disclosure in a written request for the information disclosure, and in the case of documents, drawings, photographs, etc., the information disclosure shall be made by perusal or issuance of copies. In addition, when the person who requests the information disclosure selects a copy as the method of disclosure and requests the information disclosure, the person who received the request for the information disclosure shall disclose the information according to the method of disclosure chosen by the plaintiff, and the method of disclosure shall not be selected.

However, as seen earlier, the Plaintiff requested disclosure of the above information by means of delivery of copies or printed materials. Thus, even if the above Defendant disclosed the revenue and revenue statement of school foundation accounts in 2003 and 2004, and the minutes of the board of directors held from January 1, 2005 to July 31, 2006 were also disclosed through certain procedures. The current status of basic property for profit of school foundation in 2005 and the current status of basic property change for profit of school foundation in 2001 to 2005, even if the above information is kept in the office intentionally, it cannot be deemed that the Plaintiff disclosed the above information to the Plaintiff merely unless it is disclosed by means of delivery of copies or printed materials, there is no evidence to support that Defendant issued copies or printed materials to the Plaintiff after the instant disposition rejecting disclosure of the above information.

Therefore, the defendant's defense prior to the merits, which was based on the premise that the defendant disclosed the above information to the plaintiff, is without merit.

3. Judgment on the merits

(a) Whether a school foundation is a public institution obligated to disclose information;

(1) Party’s assertion

(A) The plaintiff's assertion

Article 2 subparag. 3 of the Act and Article 2 subparag. 4 of the Enforcement Decree of the Act provide that "a special corporation established by a special law" shall be the subordinate of a public institution obligated to disclose information, and the defendant is a school juristic person established by the Private School Act, which is a special law, and therefore is a public institution obligated to disclose information.

(B) Defendant’s assertion

Among the institutions listed as public institutions whose duty to disclose information is recognized under each subparagraph of Article 2 of the Enforcement Decree of the Act, the institutions other than the special corporations established by the special Acts referred to in subparagraph 4 are all those who receive monetary support from the country, and the special corporations established by the special Acts referred to in subparagraph 4 shall be interpreted in consideration of the above circumstances as a corporation established to perform the duties for which a high level of public interest is recognized by the State, and thus, it is reasonable to allow the government to directly disclose documents, etc. prepared in relation to such duties to the public by the tax obligor. According to the Private School Act and other relevant regulations, school juristic persons and schools operated by school juristic persons are separate organizations whose basis for establishment, organization and members, control and audit from the competent authorities are completely separated, and the related Acts and subordinate statutes shall be effectively controlled by strictly classifying the financial and accounting of schools and school juristic persons.

The government has prepared institutional devices that can receive monetary support from the government. The school foundation that operates the school is limited to the school, not only receives monetary support from the school, but also applies for national subsidy independently without the involvement of the president. The state subsidy is clearly distinguishable from the revenue sources of the school foundation in principle, such as general revenue sources of the school, and there is no authority for the school foundation to interfere with it in principle. Article 2 subparagraph 1 of the Enforcement Decree of the Act is a public institution whose obligation to open information is recognized as a public institution. It is not mentioned in the first, the school foundation is not obliged to disclose the meeting minutes of the board of directors to the school foundation because there is concern about the possibility of participating in the state subsidy paid by the school, and it is reasonable to allow the public to disclose the meeting minutes of the board of directors to the school foundation, and it is reasonable to allow the public to disclose information from the school foundation to the public institution under the premise that it can not be excessively limited to the school foundation's right to information disclosure and the public institution's right to request it.

(2) Related Acts and subordinate statutes

It is as shown in the attached Table related Acts and subordinate statutes.

(3) Determination

Information disclosure obligation is within the legislative formation authority of the legislator. Article 2 subparagraph 3 of the Act provides that "public institution" means the State, local government, government-invested institution under the provisions of Article 2 of the Framework Act on the Management of Government-Invested Institutions, and other institutions prescribed by the Presidential Decree. According to the delegation of the above provision, Article 2 of the Enforcement Decree of the Act provides that schools of various levels established under the Elementary and Secondary Education Act, the Higher Education Act, the Higher Education Act, and other Acts and subordinate statutes, local government-invested public corporation and local government public corporation under the Act on Public Enterprises, subparagraph 2, subparagraph 3, local government-invested public corporation and local government public corporation under the Act on Public Enterprises, government-invested Public Corporation under the Framework Act on the Management of Government-Funded Institutions, special corporations established under the special Act under subparagraph 4, subparagraph 5 are listed as social welfare corporations and non-profit corporations which receive subsidies from the State or local government under the provisions of Article 42 (1) of the Social Welfare Services Act.

In light of the legislative purpose and purport of the Act enacted with the aim of guaranteeing citizens' right to know by disclosing information held and managed by public institutions and ensuring citizens' participation in the whole nation including administration and transparency in the operation of state affairs, "special corporations established by special Acts" under Article 2 subparagraph 4 of the Enforcement Decree of the Act is not limited to special corporations established by individual Acts established for the establishment and discipline of corporations, such as the Bank of Korea and Seoul National University Hospital, etc., and it is not limited to the special corporations established by individual Acts established for the establishment and discipline of corporations, such as the Bank of Korea, Seoul National University Hospital, etc., but it is determined that the legislators has a significant impact on the interests of the whole community depending on the role or function necessary for the social life of citizens or the unique characteristics and public nature of the nation, and it also includes the establishment and operation of corporations in charge of the role and function of the corporation, the establishment and operation of the corporation in charge of the corporation, the support, management and supervision of the corporation, etc., and the role and function of the corporation established by other Acts and subordinate statutes as well as the purpose and purpose of the corporation in question.

(4) Article 2 (2) of the Private School Act provides that an educational foundation established by the Minister of Education and Human Resources Development shall establish a private school for the purpose of securing its autonomy and promoting the sound development of the private school by promoting the special characteristics of the educational foundation. Article 2 (1) of the Private School Act provides that the entity that establishes the private school shall establish the private school, its property and supervision, and other private school teachers' qualifications and status guarantee, and Article 2 (2) of the Private School Act provides that an educational foundation shall establish the private school for the purpose of establishing and operating the private school only. Article 6 (1) of the Private School Act provides that an educational foundation shall establish the private school for the purpose of operating the private school to the extent that its establishment does not interfere with the education of the private school. Article 3 (1) of the Private School Act provides that an educational foundation which establishes and operates the private school shall establish the private school for any purpose other than establishing and operating the private school, or that an educational foundation which establishes and operates the private school shall, in principle, establish the private school to the extent that it does not permit its establishment and operation.

(6) Article 2 subparag. 1 of the Enforcement Decree of the Private School Act provides that the State shall provide information on the financial status of the school juristic person established under the Act as an institution subject to the disclosure of information, including the establishment of a new school and a local government, and the school juristic person which establishes and operates a new school shall maintain equity with regard to the establishment of the school and a public school, and thus, the school juristic person shall have the board of directors deliberate and resolve on the matters concerning the appointment and dismissal of the heads of the school juristic persons established and the school juristic persons established under the Private School Act and the important matters concerning the management of the private school to ensure that the school juristic person may not provide such information within the scope of its original purpose, and that the school juristic person shall not provide such information to the public by deliberation and resolution, and that the school juristic person shall bear some of the expenses to be borne by the school juristic person and the school juristic person's office for the disclosure of its revenue and expenditure, in light of such provisions.

(4) Sub-decisions

Ultimately, the Defendant’s assertion on a different premise is without merit, and the part of the instant disposition refusing to disclose information except for the revenue and expenditure statement of accounts of school juristic persons in 2005 among the disposition is unlawful.

B. The defendant's assertion and judgment

(1) The defendant's assertion

In addition to the grounds for disposition in this case in the course of the lawsuit in this case, the defendant additionally disclosed the list of school foundation accounts and expenditure statement, the meeting minutes of the board of directors, the current status of basic property for profit of school foundation, and changes in the status of basic property to the school foundation's office through the school homepage, etc. under the related Acts and subordinate statutes, or made it available to the general public. If the general public recognizes the right to request disclosure of information even if it is made public through other procedures, it may not properly control the right to request disclosure of information for the purpose of hindering school foundation's normal performance of duties, and it may result in a very unfair result. Thus, the information already disclosed under other Acts and subordinate statutes should be excluded from the information subject to disclosure under the law.

(2) Determination

Therefore, in an appeal litigation seeking the revocation of an administrative disposition, in order to realize the substantial rule of law and protect the trust of the other party to the administrative disposition by guaranteeing the right of defense against the opposite party to the administrative disposition, the disposition agency may add or modify other grounds which are the basis of the original disposition, and it is not allowed to claim as a ground for disposition on the ground of separate facts which are not recognized identical to the basic facts (see Supreme Court Decision 95Nu4704 delivered on October 12, 1995, etc.). The defendant specified only the ground that the school juristic person is not an institution subject to information disclosure due to the disposition in this case. Since some of the information that the plaintiff requested to disclose is already made public by other Acts and subordinate statutes, it cannot be said that the original ground for disposition is identical to the original ground for disposition that is excluded from information disclosure under this Act. Thus, it cannot be said that the defendant's disposition cannot be added to the above ground as alleged in this case.

Furthermore, in light of the purport and purport of the Act that the Constitution guarantees the citizen's right to know by recognizing the enormous and diverse free access of the people to information held by public institutions, and that the Act declares the principle of information disclosure by public institutions in Article 3, while limiting the information subject to non-disclosure in Article 9, the citizen's request for disclosure of information shall not be refused on the ground that the school juristic person is obliged to disclose the information prescribed by the relevant statutes, unless the information falls under non-disclosure under Article 9 of the Act, unless the information falls under the grounds for non-disclosure.

Ultimately, the defendant's above assertion cannot be seen as a mother or acceptable.

4. Conclusion

Therefore, the part of the lawsuit in this case which rejected the defendant's request for revocation of the disposition rejecting disclosure of the revenue and expenditure statement of school foundation accounts in 2005 is unlawful. Thus, the part which seeks revocation of the disposition rejecting disclosure of the remaining information except the revenue and expenditure statement of accounts under the School Act in 2005 among the information in this case is accepted. It is so decided as per Disposition by applying Article 98 of the Civil Procedure Act and Article 32 of the Administrative Litigation Act to the burden of litigation costs.

Justices Kim Jong-soo

Judges Dohman

1. A detailed statement of revenue and expenditure from the accounts of the school foundation in 2003, 2004, and 2005;

2. Cash receipts and disbursements in the revenue and expenditure account of the school juristic person in 2003, 2004, and 2005;

3. Proof of documentary evidence, such as receipts, etc. on the account books of the school juristic person and cash in 2005.

4. Current status of fundamental property for profit of school juristic persons in 2005.

5. Current status of changes in basic property for profit-making purposes of school foundations from 2001 to 2005;

6. Minutes of the board of directors held from January 1, 2005 to July 31, 2006;

Related Acts and subordinate statutes

【Information Disclosure Act of Public Institutions

The purpose of this Act is to guarantee citizens' right to know and secure citizens' participation in state affairs and transparency in the management of state affairs by prescribing matters necessary for the request for disclosure of information held and managed by public institutions and the duty to disclose to public institutions.

Article 2 (Definitions) The definitions of terms used in this Act shall be as follows:

1. The term "information" means any information recorded in documents (including electronic documents; hereinafter the same shall apply) or drawings prepared or acquired, and drawings prepared, acquired, and managed by a public institution in the course of performing its duties, films, tapes and slides, or other media corresponding thereto;

2. The term "public disclosure" means that a public institution allows to peruse information or delivers copies or uniforms thereof pursuant to the provisions of this Act, or provides information through an information and communications network (hereinafter referred to as the "information and communications network") pursuant to the provisions of subparagraph 7 of Article 2 of the Act on Promotion of the Digitalization of Administrative Affairs, etc. for Creation of Electronic Government;

3. The term "public agency" means any State agency, local government, government-invested institution provided for in Article 2 of the Framework Act on the Management of Government-Invested Institutions and other institution prescribed by the Presidential Decree;

Article 3 (Principle of Disclosure of Information) Any information held and managed by public institutions shall be as prescribed by this Act.

disclosure to the public.

Article 5 (Applicants for Information Disclosure)

(1) All citizens shall have the right to request the disclosure of information.

Article 6 (Duties of Public Institutions)

(1) Public institutions shall enforce this Act to ensure that people's rights to request information disclosure are respected.

The relevant Acts and subordinate statutes shall be amended.

(2) Public institutions shall organize an information management system to ensure the proper preservation and prompt search of information.

c) The department in charge of information disclosure and human resources in charge of information disclosure shall be appointed appropriately, and information and communications

It shall endeavor to establish an information disclosure system, etc. by utilizing the network.

/ Enforcement Decree of the Official Information Disclosure Act

The term "other institutions prescribed by the Presidential Decree" in subparagraph 3 of Article 2 of the Information Disclosure Act (hereinafter referred to as the "Act") means the institutions falling under each of the following subparagraphs:

1. Schools at all levels established by the Elementary and Secondary Education Act, the Higher Education Act, and other Acts;

2. Local corporations and local industrial complexes under the Local Public Enterprises Act;

3. Government-affiliated institutions subject to the Framework Act on the Management of Government-affiliated Institutions;

4. Special corporations established by the special Acts; and

5. Social welfare corporations which receive subsidies from the State or local governments under Article 42 (1) of the Social Welfare Services Act and non-profit corporations which conduct social welfare business;

Article 14 (Methods of Disclosure of Information)

(1) Information shall be disclosed by the following methods:

1. Inspection of documents, drawings, photographs, etc. or issuance of copies;

2. Film tapes, etc. and issuance of reproductions or reproductions;

3. The perusal or the issuance of copies or reproductions of microfilms, slides, etc.;

4. To transmit information, etc. retained and managed in an electronic format by reproducing the file by electronic mail, to store it in a medium, and to provide it, to peruse or watch it, or to deliver a copy or output;

(2) Where it is not necessary to verify the identity of the principal or his/her lawful representative in disclosing information, a public institution may, at the request of the requester, send a copy, output, reproduction, personal seal, or reproduced file under each subparagraph of paragraph (1) by mail, facsimile or electronic communications network.

(3) When the information under the provisions of paragraph (1) is disclosed, attention shall be paid so as not to infringe unfairly on the intellectual property rights and privacy of other persons, and other rights and interests of other persons.

/Enforcement Regulations of the Official Information Disclosure Act

Article 2 (Form of Request for Information Disclosure)

(1) A written request for information disclosure under Article 10 (1) of the Information Disclosure Act (hereinafter referred to as the "Act") and Article 6 (1) of the Enforcement Decree of the same Act (hereinafter referred to as the "Decree") shall be in accordance with the attached Form 1.

/ Private School Act

Article 2 (Definitions)

(1) For the purpose of this Act, the term "private school" means a school as prescribed by subparagraphs 2 and 2 of Article 2 of the Education of Infants Act, Article 2 of the Elementary and Secondary Education Act, and Article 2 of the Higher Education Act, which is established by a juristic person other

(2) For the purpose of this Act, the term “school juristic person” means a juristic person which is established pursuant to this Act for the purpose of establishing and operating only a private school.

Article 3 (Private Schools, etc. Which can not be Established by School Foundations Other Than School Foundations)

(1) No person other than a school juristic person shall establish and operate a private school falling under any of the following subparagraphs: Provided, That this shall not apply to the case where an industrial enterprise establishes and operates a middle school or high school for the education of such employed youth pursuant to Article 52 (2) of the Elementary and Secondary Education Act:

1. Elementary schools, middle schools, high schools, and universities;

2. Deleted; < by Presidential Decree No. 16542, Aug. 31, 199>

3. Industrial colleges, junior colleges, and technical colleges;

4. Universities, industrial colleges, junior colleges, or various universities or colleges equivalent to technical colleges;

(2) Deleted. < by Presidential Decree No. 16542, Aug. 31, 199>

Article 4 (Competent Authorities)

(1) Any person who falls under any of the following subparagraphs shall be subject to the instruction and supervision of the Superintendent of the Office of Education of the Special Metropolitan City, the Metropolitan City, and the Do (hereinafter referred to as the “Si/Do”) having jurisdiction over his domicile: < Amended by Act No. 434, Mar. 8, 1991; Act No. 5069, Dec. 29, 195; Act No. 5293, Jan. 13, 1997; Act No. 5998, Aug. 31, 199>

1. Private elementary schools, middle schools, high schools, high technical schools, civic schools, high civic schools, special schools, kindergartens, and various kinds of schools equivalent thereto;

2. An educational foundation or a manager of a private school which establishes and operates a private school as referred to in subparagraph 1;

Article 18-2 (Preparation, Disclosure, etc. of Minutes)

(1) The board of directors shall prepare the minutes containing the following matters: Provided, That if it is difficult to prepare the minutes on the day the board of directors is held, a meeting protocol recording the results of deliberation and resolution on each agenda may be prepared:

1. An opening, suspension and adjournment of meetings;

2. Agenda;

3. The proceedings;

4. Names of officers and employees present;

5. The number of votes;

6. Other matters deemed necessary by the chief director.

(2) The minutes and the protocol of a meeting shall be signed by all the officers present at the meeting in their own Ordinance so that their names may be known, and where there are two or more copies of the minutes or the protocol of the meeting, they shall sign between them (inter-Korean).

(3) In cases where the meeting record is prepared pursuant to the proviso of paragraph (1), the minute shall be prepared as soon as possible: Provided, That when the minute is urgently needed, the meeting record may be submitted to the competent agency in lieu of the minute.

(4) The minutes shall be open to the public: Provided, That matters prescribed by the Presidential Decree need not be disclosed to the public by a resolution of the board of directors.

(5) The period and procedures for disclosing minutes and other necessary matters shall be prescribed by Presidential Decree.

/ Enforcement Decree of the Private School Act

Article 8-2 (Objects of Non-Disclosure of Minutes of Board of Directors)

(1) "Matters prescribed by Presidential Decree" in Article 18-2 (4) of the Act means the following matters:

1. Matters concerning personal information, such as names and resident registration numbers entered in minutes, which, if disclosed, are deemed likely to infringe on the privacy or freedom of an individual: Provided, That this shall not apply to the following personal information:

(a) Matters available for inspection as prescribed by Acts and subordinate statutes;

(c) Information prepared or acquired by a school foundation for the purpose of publishing, which does not unreasonably infringe on the privacy and freedom of individuals;

(c) Matters deemed necessary to disclose information prepared or acquired by a school foundation to the public interest or to remedy the rights of individuals;

(d) the names and posts of officers and employees who have performed their duties;

(e) Name and occupation of an individual who has been partially entrusted or commissioned by the State or a local government pursuant to Acts and subordinate statutes, where disclosure is necessary for the public interest;

2. Other matters similar to Article 9 (1) 4, 5, 7 and 8 of the Official Information Disclosure Act, which have been resolved by the board of directors in direct connection with the relevant school foundation.

(2) Where the matters specified in the subparagraphs of paragraph (1) cease to exist due to the lapse of a period, a school foundation shall make such matters open to the public.

Article 8-3 (Period, etc. for Disclosure of Minutes)

(1) The minutes of the board of directors shall be disclosed for three months by posting them on the Internet homepage of the school concerned within ten days from the date of the meeting.

(2) After the period of disclosure under paragraph (1) expires, teachers, students, and parents of a school established and operated by a school foundation may request the disclosure of the minutes of a board of directors meeting stating the following matters by preparing and submitting a written request for disclosure of the minutes:

1. Name, resident registration number, address, and contact information of an applicant (referring to telephone numbers, e-mail addresses, etc.);

2. Details of the information requested to be disclosed and the method for disclosure;

(3) A school foundation which has received a request for disclosure pursuant to paragraph (2) shall disclose it to the public within ten days.

(4) Where the matters for which disclosure is requested are mixed with those for which disclosure is requested and the two parts can be separated within the extent not inconsistent with the purport of a request for disclosure, only the part for disclosure shall be disclosed separately.

Elementary and Secondary Education Act

Article 2 (Types of Schools) The following schools shall be established to provide elementary and secondary education:

1. Deleted; < by Act No. 714, Jan. 29, 2004>

2. Elementary schools and civic schools;

3. Middle schools and high civic schools;

4. High schools and high technical schools.

5. Special schools;

6. Various kinds of schools.

- The finance and accounting rules of private school institutions

Article 1 (Purpose) The purpose of these Rules is to prescribe matters necessary for the administration of finance and accounts of a corporation other than a school juristic person or public organization (hereinafter referred to as "juristic person") under the provisions of Articles 32, 33 and the proviso of Article 51 of the Private School Act (hereinafter referred to as the "Act") and of a school established and operated by a school or private person (hereinafter referred to as "school") that is established and managed by the school or private person.

Article 4 (Basic Principles for Finance and Accounting Management) The finance and accounting of corporations and schools shall be operated in a sound manner, and shall not be contrary to the State policies and society as public institutions, and the obligations and purposes of their establishment.

Article 52 (Account Books and Documents to be Kept in Office of Juristic Person)

(1) The books and documents to be kept in the office of a corporation pursuant to Article 32 of the Act shall be as follows:

1. Documentary evidence concerning the inventory and rights thereof;

2. Balance sheets, income statements and attached documents (limited to the case of a regular copy);

3. The General Manager of Revenue and Expenditure.

4. Budget settlement of corporations and schools;

5. Documents evidencing transaction performance with financial institutions.

6. Other documents prescribed by these Rules, which fall under a corporation.

(2) The chief director of a corporation shall receive reports on the revenue and expenditure as of the end of each month from the manager of the corporation's company and the head of the school, and reports on the increase or decrease of property as of the end of each month, respectively, and record the reported matters in the relevant general register under paragraph (1) 3 and 4 and grasp the current status