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

A. (1) The Plaintiff is the business owner operating B child-care centers in Gyeyang-gu Incheon, and C (hereinafter “C”) is the Plaintiff.

(2) After entering into an entrustment training contract with a workplace care teacher, a document prepared by the workplace care teacher meeting the requirements for the completion of the entrusted training to C and submitted it to the Human Resources Development Service of Korea to compensate for the training expenses (Article 8 of the Employment Insurance Act, the Ministry of Employment and Labor shall attend at least 80% of the training hours and complete the training course.

[2] From March 15, 2013 to March 17, 2014, the Plaintiff provided 39 employers’ vocational skills development training courses, including “D,” to eight employees under his/her jurisdiction, and received total of KRW 6,348,780 as expenses for vocational skills development training.

B. The Incheon Bupyeong Police Station notified the Defendant that “A total of 488 childcare centers, including the Plaintiff, did not preferentially pay training expenses,” and that “A false commission contract and tax account statement was prepared and issued as if the Plaintiff did not 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 meet the completion standards, and received training expenses.” 2) Accordingly, on October 26, 2016, the Defendant issued a disposition of return of the illegally received amount, excluding the portion with the expiration of the statute of limitations, 3,64,600 won, additional collection, and additional collection at KRW 3,64,64,600 (hereinafter “each disposition of this case”).

C. Criminal punishment 1) The representatives of C and other relevant persons shall be subject to the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud; 1) on November 17, 2014, this Court 2014 high-scale 838.