1. The Defendant’s disposition of return KRW 2,620,000 against the Plaintiff on October 8, 2013 is revoked.

2...

Details of the disposition

A. The Plaintiff (formerly, the Plaintiff Company B) is a corporation established on May 13, 1997 and engaged in business, such as construction work.

A corporate human being HR (hereinafter “human being”) is an institution entrusted by the Defendant to operate a youth internship system for small and medium enterprises, which is an institution that operates the youth internship system for small and medium enterprises (hereinafter “instant business”).

B. The instant business supervised by the Ministry of Employment and Labor is based on Article 25(1) of the Employment Insurance Act and Article 35 subparag. 2 of the Enforcement Decree of the same Act.

The specific content is to support the employing company with 50% of the salary for the internship period of a maximum of six months (or 800,000 won per month) if a young person is employed by the small and medium enterprise having difficulties in job placement. The Minister of Employment and Labor has determined and publicly announced every year the “Guidelines for the Implementation of the Small and Medium Enterprise Youth Track System” to implement the instant project.

C. On April 17, 2009, the Plaintiff entered into the Convention on the Support of People and Ro-ton (hereinafter “instant Convention”) with a person to receive subsidies under the instant project and employed C as an intern. D.

From April 20, 2009 to August 31, 2009, the Plaintiff applied for the internship subsidy to a person pursuant to the instant agreement and received the total of KRW 2,620,000 from the person.

E. On October 8, 2013, the Defendant: (a) provided that the place of business operated by a lineal ascendant living together in the “209 Guidelines for the Implementation of the Youth Together Program for Small and Medium Enterprises” (hereinafter “the instant Guidelines”) shall be excluded from the internship implementing company; (b) as the Plaintiff’s representative director, D and the internship, were related to a lineal ascendant living together, and (c) requested and received the internship support fund to the person living together, even though the Plaintiff could not receive the internship support fund for C.

“The Subsidy Management Act” (hereinafter referred to as the “Subsidy Management Act”) shall be applied to the Plaintiff.