1. 피고가 2014. 3. 5. 원고에 대하여 한 토목건축공사업 등록말소처분을 취소한다.

2...

1. Details of the disposition;

A. On April 14, 2005, the Plaintiff was a corporation operating a construction business and conducting civil engineering and construction business, etc., and was subject to a disposition of business suspension for three months from the Defendant on December 23, 2010 on the grounds that the registration criteria for construction business fall short of the standards (capital).

B. On September 20, 2012, the Defendant received orders from the Minister of Land, Transport and Maritime Affairs for the fact-finding survey on the comprehensive construction business (from January 1, 2011 to December 31, 201) and conducted a fact-finding survey on the registration standards for the Plaintiff.

On December 31, 201, 201, which was the date of the regular annual settlement of accounts submitted by the Plaintiff at the time of filing the final return on the tax base of corporate tax (hereinafter “instant financial statements”) by the Defendant: (a) examined the financial statements [total assets totaling KRW 3,351,593,893, 1,231,235,898, total debts totaling KRW 2,120,197,95, and total capital (hereinafter “total assets”)] as of December 31, 201; and (b) demanded the Plaintiff to collect the provisional payment from the Plaintiff on February 5, 2013 to submit relevant data, such as documents related to the portion that the Defendant took out in cash the obligation of credit purchase amounting to KRW 1,024,00,00

C. The Plaintiff submitted a deposit certificate, etc., but when the aforementioned explanatory materials were found to be false, the Defendant notified the Plaintiff on March 26, 2013 that the disposition of cancellation of construction business was scheduled due to the failure to meet the standards for registration of construction business (capital) and that the hearing will be conducted on May 27, 2013.

In attending the hearing procedure and raising an objection, the Plaintiff submitted a diagnosis report on financial management status (the total amount of actual asset 3,904,847,938 won, the total amount of actual debt 1,906,078,572 won, and the total amount of actual capital 1,98,769,366 won) prepared by the Cheongdomin Accounting Office.

The Defendant requested the Korea Construction Association to conduct supervision, and the Korea Construction Association requested the Korean Institute of Certified Public Accountants to conduct supervision. However, the Korea Construction Association returned supervision on the ground that the basis for calculating the amount of non-performing debts and relevant evidence are insufficient, and the facts should be collected from the examination institution to determine the data.