1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The Plaintiff sought the revocation of the order to return subsidies and the revocation of the order of improvement in the first instance court. The court of first instance rejected the request for revocation of the order of improvement among them, and accepted the claim for revocation of the order of return of subsidies.

As the defendant appealed, the subject of the judgment of this court is limited to the claim of the subsidy return order.

2. Details of the disposition;

A. The Plaintiff’s work experience from January 31, 2001 to August 27, 2002, 2002, where the Plaintiff’s work experience as the head of the childcare center and the head of the childcare center, and the head of the childcare center, from October 18, 2002 to June 18, 2005, the Plaintiff’s work experience as the head of the childcare center and the head of the childcare center, from June 30 to February 29, 2008, as the Plaintiff’s work experience as the head of the childcare center and the head of the childcare center (private sector) are as follows.

B. On January 5, 2016, the Defendant issued an order to return subsidies of KRW 48,303,960, and issued an order to improve the amount of subsidies of KRW 12,076,20 on the grounds that the Plaintiff received subsidies illegally as follows. As such, the Defendant notified the Plaintiff of the prior disposition that he/she would present his/her opinion by January 15, 2016. According to the “ Infant Care Project Guidance”, the Defendant’s failure to receive subsidies (head A personnel expenses) constituting grounds for the prior notice of disposition - The Defendant recognized 100% of the continuous working period as salary for the same facility when changing the occupation from a infant care teacher to the head of the workplace. In other facilities, the Defendant recognized 10% of the continuous working period after the acquisition of the head’s qualification as salary class, but, on January 205, 2015 to 4 months of the continuous work experience, labor expenses of KRW 100 (hereinafter “the instant subsidies”).

) Illegal receipt of subsidies (in the case of child care teachers H personnel cost - Infant care project guidance) that will provide the subsidies of 22,395,600 won and the total amount of the president A personnel cost, according to the “child care project guidance”.