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. Facts of recognition;

A. The Plaintiffs are non-corporate associations that are equipped with the nature of a voluntary supporters’ association in order to support the insufficient educational facilities and operating expenses of the F University established and operated by the Republic of Korea (hereinafter “F University”).

B. The Defendant’s president, such as the payment notice of membership fees, issued a written notice to the effect that the Plaintiff would pay the enrollment fees together with the entrance fees and tuition fees to the students who want to register in the new semester under the joint name with the revenue collection officer belonging to the FF.

The notification of the above enrollment fees is divided into the admission fees, tuition fees, and the amount of each of the detailed items of the dues to be received by the above revenue collection officer, but the payment period and payment method are not divided.

After the defendant confirmed the business plan through the consent of the Fran president and the resolution of the defendant's board of directors, the defendant held the first board of directors each year to deliberate and resolve on the budget bill for the pertinent school year formulated by the Fran president entrusted by the defendant, and accordingly determine the dues for membership.

C. 1) The Plaintiffs paid admission fees, tuition fees, and dues for school supporting fees in lump sum as stated in the above payment notice, and there was no case allowing the payment of dues for school supporting fees separately from the admission fees or tuition fees. The details of the Plaintiffs’ payment of dues for school supporting fees are as indicated in the attached Table 3’s payment table. 2) The portion of the tuition fees and dues paid out of the tuition fees and dues for school supporting fees was more than 80% in both 2011 and 2012, and they were pointed out by the Board of Audit and Inspection, the Anti-Corruption and Civil Rights Commission, the National Assembly, etc.

[Ground of recognition] The non-contentious facts, each entry of Gap evidence 1 through 4 (including additional numbers), the fact inquiry results of the court of first instance with respect to the F.O. president of the F.S., the purport of the whole argument

2. The parties' assertion

A. The plaintiffs' assertion is that the defendant.