The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. The portion of the documents not submitted No. 17 in the sequence of the judgment below

A. Article 51(1) of the Social Welfare Services Act provides that “The head of a Si/Gun/Gu, etc. shall guide and supervise the business affairs of a person who operates a social welfare business and, if necessary, may order the person who operates the social welfare business to report or submit related documents.” Article 40(1)7 of the Social Welfare Services Act provides that the head of a Si/Gun/Gu, etc. may issue an order to improve the social welfare facility or to replace the head of a social welfare facility if the social welfare facility fails to report or submit data pursuant to Article 51(1) without good cause.” Meanwhile, Article 45(1) of the former Social Welfare Services Act (amended by Act No. 1097, Aug. 4, 2011) provides that “The representative director of the social welfare facility and the head of the social welfare facility shall ensure clarity in the content and management of the revenue and expenditure of money, valuables, and other assets (hereinafter “support money”).

In addition, Article 41-6(1) of the former Financial Accounting Rules (amended by Ordinance of the Ministry of Health and Welfare No. 152, Aug. 7, 2012; hereinafter “former Financial Accounting Rules”) that stipulate matters concerning the management of support payments of social welfare facilities upon delegation of the Social Welfare Services Act stipulates that the representative director of the social welfare foundation and the head of the social welfare facility shall submit a report on the receipt and use of support payments in attached Form 19 to the head of the competent Si/Gun/Gu within 15 days

3. The Gu shall provide for the details of the authority to guide and supervise the social welfare program operators of the competent administrative agency, and matters concerning the management of support payments.