시정명령 취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning for the court’s explanation of this case is as follows, and the reasoning for the judgment of the court of first instance is as stated in the reasoning of the judgment, except for the addition of a part of the attached Acts and subordinate statutes, it shall be accepted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Additional matters to be determined;
A. The plaintiff's assertion 1) The defendant is entitled to the Financial Accounting Rules of the Financial Accounting Rules of the Social Welfare Corporation and Social Welfare Facilities as above in the same manner as the judgment of the court of first instance. Article 8 and the proviso of Article 10 (3) 2, [Attachment 7], and [Attachment 8] (hereinafter "instant provisions").
Based on the disposition of this case, the Financial Accounting Rules are merely the administrative rules within the administrative agency and do not have external binding force. 2) Even if the Financial Accounting Rules are the laws and regulations, the provisions of this case that allow all revenues and expenditures to be included in the budget and prohibit general borrowing and repayment thereof to be exceeded the scope of delegation, and even if the legitimacy of the purpose of preventing the poor operation of childcare centers is recognized, the provisions of this case are null and void due to the loss of legal interests.
B. The so-called administrative rule, which is issued by a judgment-based superior administrative agency to a subordinate administrative agency on the first argument, generally takes effect only within the administrative organization, but does not have external binding force. However, if a statutory provision grants the authority to determine the specific matters of the statute to a specific administrative agency and does not specify the procedure or method of exercising the authority, if the delegated administrative agency specifically provides the matters that can be the contents of the statute in the form of administrative rules, such administrative rule should be seen above.