무상교육의 원칙은 공공부담의 원칙으로 담세자 입장에서 재규정하였고, 공공부담의 비용 범위는 법정주의로 규정하였다.
The principle of free education was repositioned based on the taxpayers; thus, it became a public burden, and the scope of such burden was defined by legalism.