1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except for a partial change or addition of the following subparagraphs 2 and 3, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts changed;

(a) Nos. 2, 7, 3, 2, 3, below each of the “each of the instant dispositions”, and Nos. 1, 3 below, the “instant order to return the instant subsidy” is replaced by each of the “each of the instant orders to return the subsidy.”

(b) to “after the installation” of the head office 3 or 5 of the 6th page 3 to “after the installation”, it shall be replaced by “after the installation of 3 or 10 or more attached Dongs, 10 or more art rooms, etc.”.

(c) Each “E Plantwon” of the 6th 6th 6th 6th 6th 8th 4, 8th 8th 10th 4th 6th 6th 6th 6th 6th 7th 10th 7th 8th 8th 4, 8th 8th 8th 3th 10th 3, and 4th 6th 6th 6th 6th 6th 6th 8th 8th 10th

Part 6 is replaced by "F, G, H, and I" in Part 10.

(e) the change of the “witness” in Chapter 8, paragraph 12, to the “witness of the first instance trial”;

(f) Part 10, part 1, and part 2, “The number of buildings and areas with a larger number than six times the content at the time the application was made” was replaced by “The number of buildings with a larger number than that set forth in the application for subsidy was set up in the broad area (a total of 14 buildings, 5,834 square meters even if the Plaintiff’s assertion was based on the Plaintiff’s assertion).”

3. The purpose of the addition is to stipulate the number of life counselors to be inevitably arranged on the basis of the number of persons admitted to welfare facilities for persons with disabilities, even if it is deemed that the botanical gardens or wedding rooms are organized according to the Plaintiff’s assertion, and that the life guides are exclusively or mainly engaged in the duties of the botanical gardens or wedding rooms, Article 42 [Attachment 5] of the Enforcement Rule of the Welfare of Disabled Persons Act provides for the number of persons admitted to welfare facilities.