A. The Plaintiff is a social welfare foundation established on March 19, 1984 for the purpose of running the business of establishing and operating mental health sanatoriums.

원고는 강원도 철원군 갈말읍 텃골1길 13 소재 문혜장애인요양원(시설종류: 장애인생활시설, 입소정원: 312명, 이하 ‘이 사건 요양원’이라 한다)을 운영하고 있다.

B. On September 2016, the audit committee conducted a specific audit of social welfare facilities for the instant medical care center, and conducted a specific audit and inspection by the Ministry of Health and Welfare (hereinafter “instant business guidance”), and ordered the Defendant to take measures to improve the Plaintiff’s fuel and to recover subsidies for the Defendant on the ground that the Plaintiff’s use of the cost of living for the recipients of livelihood security facilities as shares, food expenses, fuel expenses to be used for the facility, expenses for medical treatment and delivery, expenses for the management and operation of the facility, such as personnel expenses, etc., was prohibited. However, from the instant medical care center to 2013 to 2015, the Plaintiff requested the Defendant to take measures to improve the Plaintiff’s fuel and pay for the cost of living for the residents of the facility (subsidies) (=26,938,320 won), 26,726,690 won in 2014, 13,105,105, and 100 won in the facility management expenses.

C. On December 5, 2016, the Defendant issued an order to return KRW 66,70,100 of the subsidies paid to the Plaintiff as the cost of living benefits on the ground that the Plaintiff used the cost of living benefits (subsidies) for any purpose other than its original purpose, based on Article 40(1) of the Social Welfare Services Act and Article 26-2(2)4(a) of the Enforcement Rule of the same Act.

Article 40(1) [Attachment 4] of the Enforcement Rule of Article 26-2 of the Social Welfare Services Act [Attachment 4] of the Enforcement Rule of Article 26-2 of the Social Welfare Services Act shall order the return of subsidies under subparagraph 4(a) of Article 26-2 of the Enforcement Rule of the same Act for the legal basis of the disposition of the