2. The costs of lawsuit are assessed against the plaintiffs.

A. (1) The contents of the Plaintiffs’ consignment training are as follows: (a) Plaintiff A entered into a consignment training contract with Plaintiff A Co., Ltd. (hereinafter “U”); (b) submitted to the Human Resources Development Service of Korea documents that the childcare teachers met the requirements for consignment training; (c) Plaintiff B received the cost of workplace skill development training in accordance with Article 27 of the Employment Insurance Act, etc., and submitted to the Human Resources Development Service of Korea the documents that the childcare teachers first paid training expenses to U, and received the cost of workplace skill development training pursuant to Article 27 of the Employment Insurance Act, etc.

[In accordance with Article 8 of the Regulations on Supporting Workplace Skill Development Training for Business Operators (Public Notice of the Ministry of Employment and Labor), if they intend to receive training costs, they shall attend at least 80% of the training hours and complete the relevant training course].

1) In the course of the investigation into U.S., the Incheon Bupyeong Police Station notified the Defendant that “a total of 488 childcare centers including the Plaintiff did not preferentially pay training expenses,” “A false commission contract and tax invoice shall be prepared and issued as if the Plaintiff and the Plaintiff did not attend the training course for at least 80%, and even if the trainee’s infant care teachers failed to meet the completion standards, they would meet the completion standards, and received training expenses.” As a result of the investigation into the Incheon Bupyeong Police Station on April 22, 2016, the Defendant may reduce all or part of the amount to be additionally collected in addition to the amount to be returned.”