1. All appeals filed by the plaintiff and the defendant are dismissed.

2. Of the appeal costs, the part relating to the Plaintiff’s appeal is the Plaintiff.

1. Details of the disposition;

가. 보조금 지급경위 1) 의약품 제조, 판매업을 하는 회사인 원고는 안산시 단원구 B 공장용지 16,375.2m{} ^{2}와 F 공장용지 16,370.8m{} ^{2} 지상에서 의약품 제조 및 의약품 원재료를 합성하는 제조시설 및 그 부대시설(이하 제조시설과 부대시설을 합하여 ‘공장시설’이라 한다

(2) Around 206, G, the Plaintiff’s mother company, established a plan for integration, relocation, and reorganization of production facilities operated by G affiliate companies, including the Plaintiff and H, and decided to relocate the instant factory facilities. Thereafter, the Plaintiff selected Chungcheongnam-si, Jin-si, and Chungcheongnam-do, as a candidate site for the relocation of the instant factory facilities, and consulted with the said local government on the purchase of land subject to relocation, installation of infrastructure, subsidies for the relocation of factory facilities, etc. on July 14, 2008, and the Plaintiff, as a project implementer, pursuant to Article 10 of the Industrial Cluster Development and Development Act (hereinafter “Industrial Complex Development Act”). The Plaintiff concluded a plan for the relocation of the instant factory facilities in accordance with Article 10 of the Industrial Cluster Development Act (hereinafter “Industrial Cluster Development Act”) and concluded a plan for the relocation of the instant factory facilities to the Seoul-gun, Seoul-gun, under Article 201 of the Industrial Complex Development Act (hereinafter “Industrial Complex Development Act”).

Pursuant to Article 3, the management master plan for the agro-industrial complex of this case was approved and announced.

Accordingly, the plaintiff is the defendant around September 201.