1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is an educational foundation under the Private School Act that establishes and operates the same lien, the same mining ground, the same middle school, the same female-based high school, and the same female-based commercial high school with his/her domicile in Geumcheon-gu, Geumcheon-gu, Seoul.

B. The Defendant annually issues guidelines for budget compilation and settlement to private middle schools within the jurisdiction of Seoul Special Metropolitan City, and based on such guidelines, when private middle schools within the jurisdiction compile a budget plan, the Defendant receives an application for subsidies for financial deficiencies according to the relevant budget plan and delivers them to private schools including the Plaintiff. The financial deficiencies subsidies are calculated by the method of deducting the standard financial revenue from the standard financial demand of private schools as follows:

Standard financial demand(A) - Standard financial deficit subsidies (A-B) - Labor Cost (A-L) - Statutory charges - school operation fees - school operation fees - entrance fees - tuition fees - tuition fees - tuition fees - other income transferred to a corporation (including net accounts in tax accounts) at the beginning of each year calculated by subtracting the standard financial income from the standard financial demand, and apply to the defendant at the beginning of each year. The defendant shall be paid to the school juristic person in installments

The defendant, including the plaintiff, determined and notified the "Plan for Financial Defects Support for Private Schools in 2013" to the Private School within the jurisdiction of Seoul Special Metropolitan City, and confirmed that the employer's burden (i.e., the portion to be borne by the private school corporation) out of the health insurance charges for the employees and staff of the private school shall be borne by the corporate accounting as the "liability charges", and that the portion not borne from the corporate accounting shall be excluded from the financial deficiencies subsidy

The defendant's plan to provide such financial defective subsidy is referred to as "the guidelines of this case".

D. On April 16, 2013, the Plaintiff: (a) the same female high school, the same female high school, and the same female high school, to which the Plaintiff belongs, to the Defendant.