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(영문) 인천지방법원 2019.01.22 2017구단51515
반환명령 및 추가징수 결정 취소
Text

1. Each of the plaintiff's claims is dismissed.

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

Reasons

1. Details of the disposition;

A. (1) The Plaintiff is the business owner who operates a D childcare center in Kimpo-si B apartment C, Kimpo-si, and E (hereinafter “E”).

) After entering into an entrustment training contract with a workplace care teacher, the employer’s workplace skill development training expenses were paid in its account pursuant to Article 27 of the Employment Insurance Act by submitting to the Human Resources Development Service of Korea documents that the workplace care teacher had been prepaid to E for training upon meeting the requirements for completing the entrusted training (Article 8 of the Regulations on Assistance to Workplace Skill Development Training (Public Notice of the Ministry of Employment and Labor)).

[2] The Plaintiff’s expenses for workplace skill development training received as such are KRW 6,275,454 of the total expenses for 23 courses, including three workplace care teachers affiliated with the Plaintiff from May 26, 2012 to March 17, 2014.

B. 1) During the investigation into E, which is an entrusted training institution, the Incheon Bupyeong Police Station: (a) issued a false commission contract and tax invoice as if the business owner of 488 childcare centers, including the Plaintiff, did not preferentially pay training fees; and (b) 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 fees; and (c) on April 22, 2016, the Defendant could reduce all or part of the amount to be additionally collected in addition to the return of the unlawful receipt amount in cases of “self-employment report” pursuant to Article 22-2(1)3 of the Enforcement Rule of the Act on the Development of Workplace Skills of Workers.

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