Of the judgment of the first instance, attached Form 1, which was rendered by the Defendant to the Plaintiff as of September 25, 2012, on the ground of the unlawful transfer of school accounting by the Defendant.

1. The reasoning of the judgment of the court of first instance cited in this case is as follows, and the reasoning of this court is identical to the reasoning of paragraphs (1) through (3) (2) of the judgment of the court of first instance, except to add the judgment of this court, since the reasoning of this court is identical to that of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. 이 법원에서 고쳐쓰는 부분 ▣ 제1심판결서 7쪽 13행의 “재정결지원금”을 “재정결함지원금”으로 고친다.

▣ 제1심판결서 21쪽 4행부터 5행까지에 걸쳐 있는 “기준재정수요액(인건비, 학교운영비 등)이 기준재정수입액(입학금, 수업료, 기타수입, 법인전입금)에 부족할 경우”를 “기준재정수입액(입학금, 수업료, 기타수입, 법인전입금)이 기준재정수요액(인건비, 학교운영비 등)에 미치지 못할 경우”로 고친다.

▣ 제1심판결서 21쪽 9행의 “초하는”을 “초과하는”으로 고친다.

▣ 제1심판결서 22쪽 19행의 “대규모 수선 등에 사용할 수 있다는 의미는”을 “대규모 수선 등을 위하여 적립할 수 있다는 의미는”으로 고친다.

▣ 제1심판결서 31쪽 16행부터 32쪽 21행까지를 다음과 같이 고친다.

“3) In full view of the facts acknowledged earlier, such as whether the instant disposition overlaps with the measures to return the instant financial defective subsidy, and the following circumstances acknowledged by the respective entries in Gap evidence 15,38, and the purport of the entire pleadings, among the grounds for the instant disposition (attached Form 2, “the details of return of the reduction of the financial defective subsidy following the audit and inspection in 201” are unreasonable as it overlaps with those subject to the disposition to return the financial defective subsidy in this case or imposes double burden on the plaintiff. As such, the portion of the amount of the refund of the KRW 100,000,000 from the grounds for the instant disposition is unfair as it orders duplicate return.