1. Revocation of a judgment of the first instance;

2. On September 19, 2012, the Defendant approved the establishment of a business start-up business plan (factory establishment) with the Plaintiff.

1. Details of the disposition;

A. On March 21, 2008, the Plaintiff filed an application with the Defendant for approval of a business start-up business plan (hereinafter “instant business plan”) with the content of newly building a factory on the land both Gyeong-gun and 26 parcels, Gyeong-gun, Gyeong-gun, and the Defendant approved the instant business plan on May 9, 2008 pursuant to Article 33 of the Support for Small and Medium Enterprise Establishment Act.

B. The Plaintiff did not undertake a new construction of a factory under the instant business plan, and the Defendant notified the Plaintiff that the procedure for revocation of approval of the business plan will be carried out unless the Plaintiff did not start construction within three years from the date of obtaining approval of the business plan, or when the construction is suspended for more than one year after the commencement of construction, etc., the case where the construction of a factory is not completed within four years from the date of obtaining approval of the business plan, constitutes grounds for revocation of approval of the business plan.

C. The Plaintiff’s representative director was appointed E on July 26, 201, but the Plaintiff failed to report to the Defendant the change of the approved business plan under Article 18-2(1) of the “Guidelines on the Approval of Business Start-Up Plan” (Notice No. 2008-41 of the Small and Medium Business Administration, August 25, 2008).

On July 25, 2012, the defendant notified the prior hearing for the instant disposition, stated C (the representative director of the plaintiff at present) as the representative director of the plaintiff, and C appeared and stated at the hearing on September 6, 2012.

On September 19, 2012, the Defendant revoked the approval of the instant business plan on the ground that the Plaintiff discontinued construction for more than one year after the commencement of the factory, and that the construction was not completed for more than four years after obtaining approval of the business plan.

(hereinafter referred to as the "disposition in this case"). 【No dispute exists, Gap evidence 4, Gap evidence 7-1, Eul evidence 1-5, and all of the arguments.