2. All costs of lawsuit are assessed against the Plaintiff.

The issue of whether a certain act of an administrative agency can be the subject of an appeal cannot be determined abstractly and generally. In a specific case, an administrative disposition is an enforcement of law with regard to specific facts conducted by an administrative agency as the subject of public authority, which directly affects the rights and obligations of the people. The decision shall be made individually taking into account the content and purport of the relevant Acts and subordinate statutes, the subject, content, form and procedure of the act, the actual relation of the act and the other party, and the principle of administration by the rule of law, the attitude of the administrative agency

(2) On December 23, 2015, the Plaintiff concluded an agreement on research and development of maritime technology (hereinafter “instant agreement”) with the Plaintiff on the following grounds: (a) evidence Nos. 1 through 3, and evidence Nos. 1 and No. 2 (a) show the overall purport of the pleadings; (b) the primary Defendant and the Plaintiff, on April 5, 2013, concluded an agreement with the Defendant on the research and development of maritime technology at KRW 2,089,00,000 (in the relevant year), with the term of the agreement (i.e., the relevant year) between January 1, 2013 and December 31, 2013; (c) the Plaintiff should return the amount equivalent to the share of government contributions to the Defendant’s account designated by the Defendant; and (d) the amount of the research and development funds at KRW 10,000,000,000 for the first time, 20,000 won and 20,000.