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

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

1. Details of the disposition;

A. (1) The Plaintiff is the business owner who operates D childcare centers in Kimpo-si building 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 costs of workplace skill development training received by the Plaintiff as such are 10,81,144 won in total for 26 courses, including “Gradic production1” with four affiliated infant care teachers from May 26, 2012 to March 17, 2014.

B. The Incheon Bupyeong Police Station issued a false commission agreement and tax invoice as if the business owner of 488 childcare centers, including the Plaintiff, did not preferentially pay training expenses, in the course of the investigation into E, which is the entrusted training institution, and notified the Defendant that “the trainee did not attend the training course for at least 80% and did not meet the completion standard and received training expenses.” The Defendant sent to the Plaintiff on April 22, 2016, stating that “The result of the investigation into the Incheon Bupyeong Police Station’s investigation into the Incheon Bupyeong Police Station, the details of the illegal receipt of training expenses, the possibility of requesting administrative disposition and investigation, and the fact that the amount to be additionally collected can be reduced in addition to the return of the unlawful receipt amount.”