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 of the judgment of the court of first instance for the acceptance of the judgment is as follows, and it is identical to the ground of the judgment of the court of first instance except for adding some contents. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The portion of the first instance court's decision No. 5 10-19 shall be as follows (the portion indicated with sound) 2 attached Table 2: (102,321,321, 370, 1370, 691- 6, 4256, 425, 425 and 443,834, 7563, 378, 4538, 99, 12715, 167, 294, 207, 207, 207, 2057, 207, 107, 207, 207, 3054, 197, 207, 207, 196, 305, 47, 196, 197, 207, 194, 207, 194, 207, 3947, 257, 297

④ According to the letter of confirmation drawn up on October 27, 2009, R, who had worked as a person in charge of accounting of the dispatching point and Pyeongtaek point, “the list of students receiving tuition fees and teaching materials in cash recorded in the statement of revenue amount on the book, shall be recorded in cash revenue from the bank account and private teaching institutes presented at the private teaching institute.” “The entry in the book as revenue amount refers to the recipient of cash receipt from the National Tax Service; the person actually cash and the bank account presented by the private teaching institute was issued to the person who deposited the bank account. However, although there was a record of whether a private teaching institute had issued cash receipts to any of the students deposited in the bank account, it is difficult to do so between the details of cash receipts deposited in the passbook and the details of issuance, and pure cash receipts.