1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance except for the Plaintiff’s assertion that the Plaintiff has repeatedly emphasized “2. Additional determination” as follows. Thus, the Plaintiff asserts that the disposition of this case is unlawful by asserting that the judgment of the court of first instance is erroneous, or that the Plaintiff was erroneous or omitted in interpreting and applying relevant Acts and subordinate statutes, and that the grounds for appeal do not differ significantly from the argument of the court of first instance. However, even if the evidence presented to the court of first instance and the evidence presented to this court were presented, the fact-finding and judgment of the court of first instance are justifiable even if the Plaintiff received additional subsidies by the comprehensive method of subsidization, the disposition of this case is unlawful on the premise that the use of the subsidy was divided into personnel expenses and operating expenses, and that the disposition of this case was unlawful on the premise that the Defendant would use the subsidy for any other purpose than legitimate labor expenses by resolution of the board of directors in accordance with the finance and accounting rules, etc. However, the disposition of this case based on the premise that the Defendant would pay the aforementioned subsidies to the Plaintiff for other legitimate financial expenses.