2. The costs of lawsuit shall be borne by the Plaintiff.

A. (1) The Plaintiff is the representative of the C Child Care Center in Seo-gu Incheon, Seo-gu, Incheon, and D (hereinafter “D”).

(2) After entering into an entrustment training contract with a workplace care teacher, a document that the workplace care teacher met the requirements for the completion of the entrusted training and pre-paid the training expenses to D, and submitted to the Human Resources Development Service of Korea for compensating for the training expenses in accordance with Article 27 of the Employment Insurance Act (Notice of the Ministry of Employment and Labor) (Article 8 of the Regulations on Assistance to Workplace Skill Development Training to Business Operators).

[2] The Plaintiff, from December 14, 2012 to April 04, 2014, had 29 workplace skill development training courses, including “Guidein Production1,” were provided to 7 employees under his/her jurisdiction, and received total amount of KRW 8,337,914 as expenses for workplace skill development training.

B. During the investigation into D, which is an entrusted training institution, 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 was prepared and issued as if the business owner of the 48 childcare centers, including the Plaintiff, failed to attend the training course at least 80%, and even if the trainee’s infant care teacher failed to meet the completion standards, he/she would have been able to meet the completion standards and received training expenses.” (2) Accordingly, on October 14, 2016, the Defendant issued a return disposition of KRW 1.8 million and an additional collection disposition of KRW 1.8 million (hereinafter “each disposition of this case”).

C. Criminal punishment 1) The representatives of D and other related persons shall be subject to the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud and Violation of the Subsidy Management Act) of this Court on November 17, 2014.