1. On January 4, 2017, the Defendant issued an order to improve the first violation due to improper use of support payments against the Plaintiff.

1. Details of the disposition;

A. On October 25, 1958, the Plaintiff is operating a social welfare foundation B and a welfare foundation for the aged, which was established as a social welfare foundation by the Busan Metropolitan City Mayor.

B. From October 24, 2016 to November 7, 2016, the Defendant discovered the fact that the Plaintiff received 200,000 won, respectively, as a subsidy for duties of head of the facility Chapter E, on October 26, 2015, from the sponsor D, when providing guidance and inspection to the welfare facilities for the aged and the social welfare center operated by the Plaintiff.

C. On November 25, 2016, the Defendant notified the Plaintiff of the result of guidance and inspection to the effect that the act of using the support fund as a position subsidy was deemed improper use of the support fund and submitted a plan for measures accordingly. On December 9, 2016, the Plaintiff submitted to the Defendant a plan for measures that the Plaintiff deposited the total amount of KRW 600,000 paid as the position subsidy of the head of the facility site into the account in the name of C.

On January 4, 2017, the Defendant issued an order to improve the first violation of Article 40(1) and (3) of the Social Welfare Services Act, Article 26-2(4)(a) of the Enforcement Decree of the Corporate Tax Act, and Article 36(1)1 of the Enforcement Decree of the Corporate Tax Act, on the ground that the Defendant violated Article 40(1) and (3) of the Social Welfare Services Act, Article 26-2(4) of the Enforcement Decree of the Corporate Tax Act, by paying the Plaintiff’

(hereinafter “Disposition of this case”). 【The ground for recognition of this case’s Disposition of this case’s Disposition of this case’s No. 1 to 6, 10 certificates (including numbers, hereinafter the same shall apply), and No. 1 to 4 certificates, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1 is based on the above financial and accounting rules, including the use of support payments for the purpose designated by the sponsor pursuant to Article 41-7 of the Financial and Accounting Rules of social welfare foundations and social welfare facilities, which govern the management of support payments of social welfare foundations.