1. The Defendant’s order to join KRW 17,821,162 against the Plaintiff on February 17, 2014 shall be revoked.

2. The plaintiff's remaining claims.

1. Details of the disposition;

A. The Plaintiff is the founder and operator of a social welfare foundation C (hereinafter “instant childcare center”) located in Daegu Suwon-gu B.

B. From January 1, 2010 to February 2013, the Defendant: (a) deemed that the Plaintiff used monthly benefit subsidies of childcare teachers of KRW 41,527,419 and KRW 8,644,009 of the retirement reserve funds (hereinafter “amount appropriated for the instant benefits”) and KRW 8,609 of the retirement reserve funds; (b) together, “amount appropriated for the instant subsidies”; (c) on February 17, 2014, the Defendant issued an order to return the instant subsidies in accordance with Article 40 of the Infant Care Act (amended by Ordinance of the Ministry of Health and Welfare No. 202, Aug. 5, 2013; hereinafter the same shall apply); and (d) issued a suspension of qualification under Article 45(1)1 of the Infant Care Act, Article 38 and [Attachment 9] of the Enforcement Rule of the same Act (amended by Ordinance of the Ministry of Health and Welfare No. 2014, Feb. 28, 2014).

C. Furthermore, the Defendant: (a) determined that the Plaintiff used KRW 17,821,162 for the accounts of child-care centers, and ordered the Plaintiff to take part in the accounts of child-care centers (hereinafter “instant order”).

【Reason for Recognition】 Each entry and whole purport of pleading of Evidence A, Evidence Nos. 1 through 4, and Evidence Nos. 1 through 4 (including each number)

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff’s assertion 1) Disposition on the closure of the Child Care Center of this case and the order to return the amount of subsidies of this case ① The Plaintiff’s useful retirement reserve funds are KRW 3,460,618,000,000,000,000,000,000 won (the rate of retirement reserve funds, out of the monthly payment as determined by the Child Care Business Guidance).

② The retirement reserve paid by the Plaintiff to D, E, F, G, H, I, and J from February 22, 2013 to March 7, 2014 is equivalent to the amount of the retirement reserve in this case.