1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a person who establishes and operates a kindergarten C (hereinafter “instant kindergarten”) in Jeju-si and serves as the president.

Grounds for Disciplinary Action

1. The finance and accounting of a private school institution under Article 4 of the Financial Accounting Rules shall be operated in a sound manner and shall not be contrary to the State's policies and society's obligations as a public institution and the purpose of its establishment, and the expenditure budget of the accounts belonging to a school under Article 21 (2) of the same Rule shall not be used for any purpose other than its original purpose.

However, the kindergarten of this case executed 9,986,40 won for septic tanks and toilets installation costs in the field study center, which is the property of the father of the kindergarten, under the pretext of using it as the field study place for kindergarten children.

2. Article 22-2 of the Financial Accounting Rules of a private school institution that purchases kindergarten vehicles using installment financing companies (hereinafter referred to as "Disciplinary Reason 2") provides that the head of a school shall accumulate and use them by reporting a plan to use them to the competent agency if it is necessary to accumulate them throughout the fiscal year in the annual fiscal year as it is difficult to cover them with the budget for the same fiscal year, such as expansion, rebuilding, replacement

In addition, Article 8 of the Financial Accounting Rules of private school institutions can make long-term loans to cover the accounts belonging to the business of the juristic person and the accounts belonging to the school established and operated by the juristic person only if there is an inevitable reason for the operation of the school juristic person.

Therefore, when purchasing kindergarten vehicles in the kindergarten of this case, it is necessary to prepare a plan for accumulation and use pursuant to Article 22-2 of the Financial Accounting Rules of the Private School Organization and purchase kindergarten vehicles from the reserve fund.

However, in the instant kindergarten, an individual.