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(영문) 서울행정법원 2020.04.10 2019구합64525
회계부분감사 결과 처분 무효확인 등 청구의 소
Text

1. The part of the conjunctive claim in the instant lawsuit is dismissed.

2. The plaintiff's main claim is dismissed.

3...

Reasons

1. Details of the disposition;

A. The Plaintiff is a school juristic person that establishes and operates a “C University” located in the Seoul Metropolitan City of Jeonju (hereinafter “instant university”).

B. From April 18, 2018 to April 28, 2018, the Defendant conducted an audit of the accounting portion of the Plaintiff and the instant university from May 23, 2018 to May 25, 2018.

On December 5, 2018, the defendant notified the plaintiff of 15 items pointed out of 15 audit results and measures to be taken, as stated in the attached disposition list, the defendant instructed the plaintiff to "the delivery to the private school audit office to which the defendant belongs, within 60 days from the date of receipt of the notice of the result of the implementation of the measures and the result of the measures along with relevant evidential documents."

(hereinafter “each disposition of this case”). (c)

The Defendant’s written disposition (Evidence A No. 1) issued to the Plaintiff upon each of the instant dispositions indicates that “where the request for the disposition of the Educational Department is deemed unlawful or unjust, it may be filed with the Defendant within one month from the date of receipt of the notice pursuant to Article 21 of the “Audit Regulations of the Educational Department” and that the Defendant may file an administrative appeal within 90 days from the date of receipt of the notice pursuant to Article 27 of the Administrative Appeals Act.”

Accordingly, on January 4, 2019, the Plaintiff filed an application for reexamination with the Defendant, and on January 21, 2019, submitted an application for reexamination again along with additional documentary evidence.

E. On April 1, 2019, the Defendant dismissed the application for reexamination, and the Plaintiff filed the instant lawsuit on May 9, 2019.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. Judgment on the claim for the main claim (the claim for confirmation of invalidity)

A. Each of the instant dispositions asserted by the Plaintiff is invalid since there are procedural and practical defects as follows, and the degree of such procedural and practical defects is serious and clear.

1. Article 21(1) and (2) of the Administrative Procedures Act provides that prior to each disposition of the instant case, the Defendant is obliged to make a procedural defect.

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