1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The contents of the plaintiffs' entrusted training are as follows: ① Lcare center located in Kimpo-si J apartment K and ② NL care center located in Kimpo-si in Kimpo-si; Plaintiff B’s O apartment P located in Kimpo-si; Plaintiff C’s U childcare center located in Kimpo-si; Plaintiff D’s V apartment W childcare center located in Kimpo-si; Plaintiff Eul’s V apartment W W childcare center located in Kimpo-si; Plaintiff F’s Zo-si located in Kimpo-si; Plaintiff G G G childcare center located in Kimpo-si; Plaintiff H AAB apartment; Plaintiff H childcare center located in Kimpo-si; Plaintiff H childcare center located in Kimpo-si; Plaintiff H childcare center located in Kimpo-si; Plaintiff AD apartment, AE-si located in Kimpo-si; and Plaintiff AF childcare center located in AH; Plaintiff C concluded a contract on entrusted training for childcare teachers; and Plaintiff C submitted documents to the Human Resources Development Service of Korea for the receipt of the expenses for the entrusted training to the Plaintiff under Article 27 of the Employment Insurance Act.

[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 AJ, which is an entrusted training institution, the Incheon Bupyeong Police Station issued a false commission contract and a tax invoice as if the business owner of 488 childcare centers, including the Plaintiff, did not pre-paid training expenses, and notified the Defendant that “the trainee did not attend the training course for at least 80% and did not meet the completion standards and received training expenses even if the trainee did not attend the training course,” and that the Defendant was paid training expenses. (2) Accordingly, on April 22, 2016, the Defendant notified the Plaintiffs of the investigation results of the Incheon Bupyeong Police Station, the details of the illegal receipt of training expenses, the future administrative disposition, and the future administrative disposition.