1. The plaintiff's appeal is dismissed.

2. The costs of appeal, including the costs of supplementary participation, are all assessed against the Plaintiff.

1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows: the last reduction of the upper part of the judgment of the court of first instance; the third column “50,37” is as “126,050”; the first column “the subsidy of KRW 500 million” under the above table is as “the subsidy of KRW 500 million out of the subsidy of KRW 700 million”; the 8th column “Evidence 1 and 2” in the 14th column “Evidence 1 and 4 (including the provisional number)”; and the 6th column 6 through 15th class are as the reasons of the judgment of the court of first instance except for the change of the first column as described in Article 8(2) of the Administrative Litigation Act; and the main sentence of Article 420 of the Civil Procedure Act.

2. The part of the change (4) asserts that the Plaintiff’s school subsidy was paid only to the children of the Plaintiff’s members who meet the conditions of the budget created by the Plaintiff’s own account through the sale of the lock. ① The Plaintiff’s profit from the lock sales for the year 2011 through 2014 was several times each year, and the Plaintiff’s profit from the lock sales for the year 2014 was 126,050,000 won, and the Plaintiff’s payment of the school subsidy for the year 2014 was 88,000,000 won (i.e., the upper half-year 31,60,000 won (the first half-year 56,40,000 won) for the first half of 31,60,000 won, but the Plaintiff’s welfare fund for the head of the school, scholarship revenue, rent, and Busan bus Transport Business Association’s revenue for the year 200,000 won.