Of the part against the plaintiff in the judgment of the court below, the part concerning the claim for revocation of improvement order B.

The grounds of appeal are examined.

1. Of the grounds of appeal, Article 45(2) of the Social Welfare Services Act provides for the issuance of receipts for support payments, reports on the receipt and use of support payments, and other detailed matters such as procedures for managing and disclosing support payments. According to Article 41-7(2) of the Financial Accounting Rules, which are the Ordinance of the Ministry of Health and Welfare, the Minister of Health and Welfare (hereinafter “Financial Accounting Rules”), the Minister of Health and Welfare may set the criteria for the use of support payments for which the sponsor did not designate the purpose of use.

On the other hand, the Ministry of Health and Welfare's guidance for social welfare foundation management in 2013.

6. The “management of support payments” provides for the “standards for the use of non-designated support payments.” In full view of the content thereof, non-designated support payments can be used as “facilities and equipment maintenance expenses”, which are direct expenses, among the “facilities costs” of minerals, and may be used as “facilities cost” of consultation among indirect expenses, but the use ratio does not exceed 50%, and may not be used as “property acquisition cost” of land and buildings among indirect expenses.

2) Based on evidence, the lower court acknowledged that the Plaintiff used KRW 79,930,00 for corporate support payments when expanding the size of C1 and low temperature storage around May 2013, and determined that the Plaintiff’s act constitutes a case where the payment was used for any purpose other than the original purpose, and thus, ordered the Plaintiff to return the said amount to the corporate account pursuant to Article 40(1)4 of the Social Welfare Services Act. However, the lower court’s determination as above is difficult to accept for the following reasons.

Administrative laws and regulations, which are the basis for sediment administrative acts, should be interpreted and applied strictly, should not be excessively expanded or analogically interpreted in the direction unfavorable to the other party to such administrative acts, and the legislative intent and interpretation.