The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Regarding ground of appeal No. 1

A. In a case where the laws that have different legislative purposes stipulate the requirements for certain acts, authorization and permission under each law should be obtained with respect to such acts, unless a certain Act applies exclusively in preference to other Acts.

However, in such cases, the relevant laws and regulations concerning one of them are invoked in the provisions concerning authorization and permission under other Acts and subordinate statutes, or the act is absolutely prohibited under other Acts and subordinate statutes, and it is obvious that it is objectively impossible to do so, it can be determined by taking such requirements into account.

(See Supreme Court Decision 2008Du22631 Decided September 9, 2010, etc.). B.

The acceptance of reports on the establishment of private charnel facilities under Article 15(1) of the former Act on Funeral Services, Etc. (Amended by Act No. 13108, Jan. 28, 2015; hereinafter “former Funeral Act”) and permission for conversion of mountainous districts under Article 14 of the former Mountainous Districts Management Act (Amended by Act No. 11352, Feb. 22, 2012; hereinafter the same shall apply) are different from the legislative purpose, repair right holder, permission-granting authority, requirements, etc., so any Act shall not be deemed to apply exclusively in preference to other Acts.

Furthermore, in light of the evidence duly admitted, the plan to establish the access road of this case, which is included in the report on the establishment of the instant foundation, submitted by the Plaintiff pursuant to the former part of Article 15(1) of the Act and Article 7(1)3(c) of the Enforcement Rule of the Act on Funeral Services, Etc., does not interfere with the achievement of the purpose of mountainous districts for forestry use, such as grazing livestock, cultivating wild vegetables products and wild flowers trees, piling up goods, installing farm roads, etc.” under Article 12(1)16 of the former Management of Mountainous Districts Act and Article 12(1)16 of the former Enforcement Decree of the Mountainous Districts Management Act.