On October 22, 2019, the Defendant revoked the disposition of return of KRW 24,885,630 to the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the founder and the president of the Jung-gu Incheon Jung-gu kindergarten B (hereinafter “instant kindergarten”).

B. From September 5, 2019 to September 10, 2019, the Defendant issued a disposition with the purport of returning KRW 24,885,630 (hereinafter “instant subsidy”) to the Incheon City Office of Education for the following reasons (hereinafter “instant disposition”) after conducting an audit of the instant kindergarten from September 5, 2019 to October 22, 2019.

According to Articles 2 (Definition) and 27 (Support for Operation, etc. of After-School Programs) of the Early Childhood Education Act, after-school programs refers to other educational activities and care activities conducted after school programs, and the State and local governments may subsidize expenses incurred in the operation of kindergartens that operate after-school programs or operate in excess of the number of school days prescribed by Presidential Decree, as prescribed by Presidential Decree.

In addition, according to the Incheon Metropolitan City Office of Education Support Plan for Infant School Expenses, after-school expenses support is provided to children who use after-school programs conducted after the kindergarten curriculum among those eligible for support for infant school expenses, and in case of receiving education for at least eight hours a day including curriculum, it shall be paid within one hour out of the total hours (at least eight hours) under the consent of the guardian and the safety of the children, and it is possible to adjust the after-school hours within one hour out of the total hours under the consent of the guardian and the safety of the children.

Nevertheless, the instant kindergarten operated after-school programs from 2017 to 2018, and applied for school after-school programs based on the attendance of the curriculum and the time table of the vehicle, even though the standard hours for supporting after-school programs for children (including the curriculum with the consent of the guardian less than 7 hours a day) have not been met, the instant kindergarten applied for after-school programs.

C. The plaintiff.