지방자치단체가 구 예산회계법 제93조 소정의 차액보증금을 금융기관에 예탁·보관하였다가 환급하는 경우, 그 이자도 환급 범위에 포함되는지 여부(적극)
Whether the interest is also included in the scope of the refund if a local government deposits and stores the difference deposit prescribed in Article 93 of the former Budget and Accounting Act in a financial institution and refunds it (affirmative)