The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Facts of recognition;

A. On August 14, 2019, the Defendant announced a public announcement on the “C Improvement Project Opening Services” as follows:

(hereinafter “instant public notice of tender”). Electronic public notice of service tender

1. Matters referred to the tender;

(a) Name of service: Reburial of unclaimed grave of a rearrangement project;

(b) Laying of services: Laying of unclaimed graves and laying of inurnment houses (295 skill);

(c) Service period: 150 days from the commencement date; and

(d) Basic amount: 152,943,000 won;

(e) Period for submitting a tender: 10:00 to 10:00 on August 22, 2019;

(f) Date of opening tenders (tenders): Accounting at 11:10 B on August 22, 2019 and PC for tendering enforcement officers;

2. Bidding and contracting methods;

(a)the status of total tendering, limited tendering, electronic tendering, and qualification examination services;

B. The qualification examination is subject to the Ministry of Public Administration and Security’s detailed criteria for technical services qualification examination.

7. Projected price and method of determining successful bidder;

(c)The assessment of the management status shall be conducted by the method chosen by the bidders among the comprehensive assessment, credit assessment, and financial assessment, and the assessment criteria of the financial ratio shall be subject to the application of other personal service business among the data on the business analysis published by the Bank of Korea in the last year (2017) and shall be limited to the standard financial statements issued by the tax office.

B. Of the “Detailed Criteria for Technical Services Qualification Examination” of the Ministry of Public Administration and Security with respect to the qualification examination, the contents of the instant case are as follows.

Submission of the detailed criteria for the examination of technical services, Section IV

6. Documents required for the examination of qualifications shall be as follows:

The appraisal of financial ratio shall be submitted by a certified public accountant's review report (an audit report for a corporation subject to the Foreign Capital Reduction Act) on the regular settlement of accounts for the latest one fiscal year (referring to the immediately preceding fiscal year) for which the settlement of accounts has become final and conclusive, a certified tax accountant confirmation financial statement submitted to the competent tax office according

Method of Evaluation by each technical service sector.

2. Methods of management status evaluation;

(b)financial ratio;