2. The costs of lawsuit are assessed against the plaintiffs.

A. The Plaintiffs are those operating private kindergartens of non-corporate form.

Article 53-3 (Handling of Finance and Accounting by Designated Information Processing System) The budget, settlement of accounts, and accounting affairs for school expenses of schools of each level below high schools and below schools shall be handled to the information processing system designated by the Minister of Education.

Provided, That any of the following various kinds of schools or kindergartens that do not receive subsidies from the State or local governments (limited to personnel expenses and school operation expenses) under Article 43 (1) of the Act shall not be so.

1. Various kinds of schools defined in subparagraph 5 of Article 2 of the Elementary and Secondary Education Act;

2. Article 175 of the Ordinance of the Ministry of Education concerning the Addenda of a kindergarten for foreigners under Article 16 (1) of the Early Childhood Education Act and this Rule shall enter into force on March 1, 2019;

Provided, That as for any of the following schools or kindergartens, it shall enter into force on March 1, 2020:

1. Schools (excluding various kinds of schools defined in subparagraph 5 of Article 2 of the Elementary and Secondary Education Act) which do not receive any subsidy (limited to personnel expenses and school operation expenses) from the State or any local government under Article 43 (1) of the Act from among high schools or schools at lower levels (excluding kindergartens);

2. Subsidies granted by the State or a local government under Article 43 (1) of the Act on Special Cases concerning the Disclosure of Information by Education-Related Institutions, the current number of kindergarten children of which is less than 200 persons based on the information published in October 2018 pursuant to Article 5-2 of the Act on Special Cases concerning the Disclosure of Information by Education-Related Institutions.

(i)a kindergarten for foreigners under Article 16(1) of the Early Childhood Education Act which is not received, except for kindergartens for foreigners.

B. Article 53-3 of the Financial Accounting Rules of Private School Institutions (hereinafter “instant Rules”) amended by Ordinance of the Ministry of Education No. 175 on February 25, 2019, and Article 175 of the Addenda Ordinance of the Ministry of Education (Ordinance of the Ministry of Education) are as follows: < Amended by Presidential Decree No. 28139, Feb. 25, 201

C. The information processing unit designated by the Minister of Education under Article 53-3 of the Rules of this case