All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

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

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except where the part of the judgment of the court of first instance is reversed as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

[Supplementary part] Parts 3, 16, 18, and 3, 3, 19, 3, 4, 1, 3, 4, 4, 4, 12, 4, 4, 12, 3, 3, 3, 4, 4, 3, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5

Part V, from 20 to 6, shall be deleted.

Parts 7, 16 through 10, 7, and 10, 10, 8, 8, and 12, 21, 12, 21, are deleted.

Parts 12, 16 to 20 shall be dried as follows:

[4] According to Article 10 of the Enforcement Decree of the Public Audit Act and Article 2-2 of the self-audit rules, “comprehensive audit” means an audit conducted to check the legitimacy, validity, etc. of overall affairs, such as the main functions, main duties, organization, personnel budget, etc. of an institution subject to self-audit. “Specific audit” means an audit conducted to ascertain the cause and responsibility of specific business funds, etc., and to prepare measures for improvement. (b) Each of the statements in Gap 5, 6, 7, 9, 27, 27, 31, 32, 33, 7 and 12 (including a serial number in cases of a serial number) of each of the instant kindergartens. According to the self-audit rules, the first audit conducted around June 2017 is determined as “the actual status of operation and management, finance, management status, property management status, etc. of the institution subject to self-audit,” and the scope of “specific audit” is determined as “the list of school meal service facilities subject to submission, document receipt and disbursement, and disbursement of passbook, etc.”