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(영문) 서울고등법원 2020.12.23 2020누41421
감사결과 처분사항 이행요구 취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. Details of disposition;

A. The instant school foundation is a school foundation operating Chigh Schools, D High Schools, etc., and the Plaintiff is currently serving as the president of the instant school foundation from November 20, 2012 to November 20, 2012.

B. From October 2, 2018 to October 5, 2018, the Defendant conducted a specific audit on the operation of fundamental property for profit (hereinafter “the instant specific audit”) against the instant school juristic person.

C. On July 9, 2019, the Defendant: (a) notified the Plaintiff of the result of a specific audit on the operation of the basic property for profit and (b) the audit results to the effect that the Defendant would notify the Plaintiff of the details of the disposition before taking disciplinary action on the matters requested for disciplinary action pursuant to Article 66-2 of the Private School Act; (c) pursuant to Article 48 of the Private School Act; Article 23 of the Public Audit Act (hereinafter “Public Audit Act”); and Article 8 of the Audit Regulations of the Seoul Metropolitan Office of Education (hereinafter “the audit regulations of this case”); and (d) reported the result of the disposition to the Plaintiff within 60 days; and (e) notified the audit results to the effect that the details stated in the request for disposition attached

(A) The legal charges transferred to the account of the established and managed school during the fiscal year from 2015 to 2017, to the educational foundation of this case, under the name of the institution that takes charge of the appointment of human resources not required to engage in profit-making business and the excessive personnel expenses, the notice No. 1 and the notice No. 2 in the Schedule No. 1 and the notice No. 2. The legal charges transferred to the account of the established and managed school during the fiscal year from 2015 to 2017, shall be KRW 130,335,00, which are 444% of the total amount of the required expenses, despite the fact that the vice head of the for profit-making enterprise performs the duties of the managing office of the F building, while the vice head of the for profit-making enterprise gives the position of the president who is the president, and pays the salaries until September 2018. The amount equivalent to 524,536,427 won as of the total amount of corporate financial statements in the fiscal year 2017.

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