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 for the court’s reasoning on this part of the facts is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where the court decides “a serious patient room or inspector room” of the first instance judgment as “in-depth light room” of 6 pages 10 of the second instance judgment. Thus, this part is cited as it is in accordance with the reasoning of the first instance judgment.

2. Whether the obligation to return the subsidy arises;

A. The Plaintiff 1) Article 14(3) of the former Incheon Metropolitan City Ordinance on the Budget and Management of Subsidies (amended by Incheon Metropolitan City Ordinance No. 5397, Oct. 6, 2014; hereinafter “instant Ordinance”) imposes an obligation on the Mayor of Incheon Metropolitan City to recover the balance of the subsidy execution, and the Mayor of Incheon Metropolitan City imposes a condition that the subsidy should be returned if any balance exists as a result of the execution of the subsidy in granting the instant subsidy to the Defendant pursuant to Article 11(1) of the instant Ordinance.

The Defendant disbursed KRW 572,522,00 among the instant subsidies to the Planning Group as personnel expenses, and the subsidies paid for the instant project corresponding to the private capital project subsidies cannot be disbursed as personnel expenses that need not be disbursed only for the capital formation expenses, and the labor cost expenditure is not included in the reserve fund budget under the instant project plan, and the Plaintiff did not approve the execution of the labor cost of the Planning Group, so the labor cost expenditure expenditure should be deemed non-execution balance.

In addition, the Defendant did not execute KRW 618,523,00 among the instant subsidies. Accordingly, the Defendant ought to return KRW 1,191,045,00, which is the balance of the instant subsidies (i.e., labor cost of Planning Group KRW 572,52,52,000, which is the balance of labor cost of Planning Group).

B. In granting the instant subsidy to the Defendant, the Mayor of Incheon Metropolitan City may not use the subsidy for any purpose other than the “project cost for the construction of a rehabilitation hospital for persons with disabilities” which is the purpose of granting the subsidy pursuant to Article 11(1)