1. The defendant's appeal is dismissed.

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

3. The Defendant is against the Plaintiff on November 16, 2016.

1. Grounds for this judgment by the court of first instance shall be stated in the grounds for the judgment by the court of first instance except for partial revision of the judgment by the court of first instance as follows:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

At the time of the defendant's 13th 7th 7th 9th 8th 9th 7th 7th 8th 8th 8th 10th 1st 1st 1st 1st 1st 1st 1st

"Flags".

18.On the 6th parallel, the following shall be added:

(C) Sanction against violation of administrative laws is a sanction imposed on the objective fact that is a violation of administrative laws to achieve administrative purposes. Thus, it does not require any intention or negligence on the part of the offender. However, it does not require any justifiable reason that does not cause any negligence on the part of the offender (see, e.g., Supreme Court Decisions 2002Du5177, Sept. 2, 2003; 2010Du6700, Dec. 24, 2014). However, even if the Plaintiff falls under “person who submitted false documents”, the Plaintiff’s submission of the cost accounting data of this case to the Defendant, which stated that the Plaintiff added an additional rate of 50% to the management effort compensation rate to the public official of small and medium enterprises through the column of the management effort compensation rate and the met functions of the cost accounting data of this case, and the Plaintiff’s person in charge of the cost calculation to the effect that the public official and the public official were not in charge of the cost verification or explanation thereof.