A defendant shall be punished by imprisonment for not less than eight months.

However, from the date of the conclusion of this judgment, each of the above two years against the Defendants.

Punishment of the crime

In conducting workplace skill development training for employed workers, a business owner may entrust his/her employed workers, etc. to another workplace skill development training institution and conduct workplace skill development training by means of "entrusted education" that the relevant training institution directly implements training, manages trainees, etc., and in order to receive subsidies for expenses incurred in the workplace skill development project from the Ministry of Employment and Labor, he/she shall submit a certificate of completion issued by the relevant training institution (issuance for trainees who attend a training course at least 80/100 of the training hours and completed the training course) and a tax invoice (Evidence for the payment of tuition fees

The Defendants, who operate workplace skill development training institutions, concluded a contract with the head of a child-care center and conducted workplace skill development training for workers, were found to have completed training by falsely registering trainees using the personal information of teachers who have already attended workplace skill development training, or by falsely preparing a false certificate of completion to the Ministry of Employment and Labor. In order to enable the head of a child-care center to apply for subsidies to improve the workplace skill of workers by submitting a false certificate of completion to the Ministry of Employment and Labor, or the Defendants applied for subsidies to improve the workplace skill of workers to the Ministry of Employment and Labor on behalf of the head of a child-care center and received the above subsidies as educational expenses from

1. Defendant A, while operating “E” from around December 2, 2012 to December 2013, 2013, concluded a contract for workplace skill development training with the head of the F Child Care Center G and the above child care center teachers H on January 2013, Defendant A entered into a contract for workplace skill development training with the head of the F Child Care Center G and the above child care center teachers, but the above H did not know the fact that it applied for the above workplace skill development training course.