1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. As to the instant case cited in the judgment of the court of first instance, the reasoning of this court is as stated in the reasoning of the judgment of the court of first instance, except for partial revision as follows. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

On the third page of the judgment of the first instance court, the "Rules on Finance and Accounting of Social Welfare Corporations and Social Welfare Facilities" shall be applied to the "Financial and Accounting Rules of Social Welfare Corporations and Social Welfare Facilities".

After the first instance court’s decision No. 11, “I will no longer exist” (Supreme Court Decision 2017Du33824 Decided June 29, 2017 cited by the Defendant), the Court added “(The Supreme Court Decision 2017Du33824 Decided June 29, 2017 cited by the Defendant)” to “a matter different from this case in that the Financial Accounting Rules of Social Welfare Facilities and Social Welfare Facilities have separate delegation provisions concerning the standard portion of non-designated support payments under the Act on the Management of Social Welfare Facilities in 201

In the first instance court’s decision, it is difficult to recognize that the evidence submitted by the Defendant alone violates the guidelines for the formulation and execution of remuneration for the employees of the instant medical care center in violation of the Plaintiff’s internal guidelines.” In short, it is difficult to recognize that the Plaintiff calculated the remuneration of the employees of the instant medical care center.

The "Article 10" in the 15th sentence of the first instance court shall be deemed to be "Article 11".

2. In conclusion, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.