The defendant's appeal is dismissed.

1. Reasons for appeal;

A. The lower court determined that the attorney’s expenses should be paid out of the corporate accounting on the ground that the attorney’s expenses are determined as the educational foundation’s expenditure item in the financial accounting rules of a private school institution.

However, the special rules on the accounting of private school institutions are applied in preference to the accounting rules of private school institutions, and the attorney's fees fall under the operating expenses (4230) of the special rules on the accounting of private school institutions as the operating expenses (4233) of the special rules on the accounting of private school institutions, so it is possible to pay from the accounting of school expenses.

2) Each litigation cost paid by the Defendant is ① attorney fee in the case of a retirement allowance claim, ② attorney fee in the case of relief of unfair labor practices, dismissal, nullification of dismissal, and nullification of removal, ③ attorney fee in the case of administrative litigation revocation of a recommendation made by the National Human Rights Commission

The retirement allowance claim lawsuit is a lawsuit concerning personnel expenses, which are school expenses accounting expenditure under Article 13 (2) 1 of the Private School Act. In this regard, the expenses paid by the defendant is directly required for school education under Article 13 (2) 5 of the Enforcement Decree of the Private School Act.

In the case of a lawsuit seeking remedy for unfair labor practices, invalidation of dismissal, removal from office, etc., it is a lawsuit for the normalization of school education due to a long-term illegal strike by a trade union such as a demand for employee participation to the wage person and the personnel committee of the trade union. In this regard, the expenses paid by the defendant is directly necessary for school education under Article 13 (2) 5 of the Private School Act.

Administrative litigation to revoke a decision on correction recommendation made by the National Human Rights Commission is a lawsuit to dispute the measures taken by the National Human Rights Commission on the statement of sexual harassment by a professor generated in the course of school operation. In this regard, the expenses paid by the defendant are directly necessary for school education under Article 13 (2) 5 of the Private School Act.

(iii)..