1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court's explanation concerning this case is as follows, except for the dismissal or addition of each corresponding part of the judgment of the court of the first instance, and therefore, it is identical to the corresponding part of the reasoning of the judgment of the court of the first instance. Thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the

No. 6. 3 provides that “No. 2” means “A No. 2 and 6” and “the facts of No. 6. 14 are as follows; 4. A’s representative B conducts an evaluation on the Internet at least once a month for trainees undergoing distance training; but some trainees without conducting the evaluation on the objective and subjective evaluation; however, the trainees share part of the sheet with the objective of objective and subjective evaluation; and most trainees entered the answer at the end, or submitted it only with A’s signature at the direction of A’s employees; 5. In addition, instead of paying training materials for each trainee, the fact that the Plaintiffs paid part of the general books to the Plaintiffs instead of paying training materials for each trainee, the following additional part is equivalent to “A” under Article 9 subparag. 8 of the former Enforcement Rule of the Employment and Labor,” and Article 20 of the former Enforcement Rule of the Act on the Development of Workplace Skills and Workers’ Training, which provides for the same purpose and effect as that of the above provision and Article 20 of the former Enforcement Rule.

A business owner shall voluntarily report the receipt of a subsidy or loan by fraud or other improper means.