The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff is a person who runs a massage practice center (hereinafter “instant place of business”) with the trade name “C” on the Daegu-gu B and 3rd floor.

B. The Plaintiff received a total of KRW 26,280,000 from the Defendant on the ground that he/she employed disabled persons during the period from March 2015 to February 2018 (hereinafter “employment incentive”).

(c)

On April 23, 2019, the Defendant: (a) collected employment incentives of KRW 400,000, excluding KRW 23,680,000, and KRW 23,680,000, excluding KRW 2,200,000, and KRW 118,40,000 equivalent to the employment incentives of KRW 5 times the amount paid, from March 2015 to February 2018, the Defendant issued a disposition to additionally collect the employment incentives of KRW 118,40,000 (hereinafter “instant disposition”).

On July 19, 2019, the Plaintiff filed an administrative adjudication seeking revocation of the instant disposition with the Central Administrative Appeals Commission, but the Central Administrative Appeals Commission dismissed the Plaintiff’s claim on February 11, 2020.

【Ground of recognition】 The non-contentious facts, Gap evidence Nos. 1, 2, and 3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The instant disposition should be revoked on the ground that the Plaintiff’s assertion is unlawful.

1) On the contrary, Article 30(1)3 and Article 31 of the Act on the Management of Subsidies for the unconstitutionality of Underlying Acts, Article 40 subparag. 3 of the Infant Care Act, Article 46(2) of the National Basic Living Security Act, etc. only stipulates that where subsidies and other similar expenses are paid by fraudulent or other unlawful means, all or part of the amount paid shall be returned. On the other hand, Article 31 of the Act on the Promotion of Employment of Persons with Disabilities and Vocational Rehabilitation (hereinafter “Act on the Employment of Persons with Disabilities”).