A. When the Plaintiff was established for the purpose of paper processing and sales business, printing business, etc. and newly established in Echeon-si (hereinafter “instant place of business”), the Plaintiff plays a role in saving the tein pper tobacco pen and saving the tepper tobacco pen and leading the pen and the cigarette in a paper, improving the appearance of the product, and making it difficult for the Plaintiff to put the tep&G (hereinafter “Nonindicted company”) into the KT&G (hereinafter “instant manufacturing business”), and from March 1, 1983 to the industry accident compensation insurance (hereinafter “industrial accident insurance”). The Plaintiff has applied the type of business to the category of paper processing products manufacturing business (hereinafter “T&G business”) from March 1, 1983.

B. On September 23, 2013, the Defendant changed the type of industrial accident insurance business of the instant business to “alley land and paper container manufacturing business (20504, premium rate of 25/1,000)” (hereinafter “instant change disposition”) and additionally imposed the insurance premium from 2010 to 2013 calculated as follows by applying the insurance premium rate following the change of the said business type:

(hereinafter referred to as “each of the instant dispositions”). The payment deadline for insurance premiums to be paid shall be 9,59,730 9,759,650 9,650 8,554,760 12,630 12,630 on October 15, 2013, 2012 10,011,350 - 350 - 11,350 on October 10, 2013 - October 10, 2011, 2011,350 - 201,350 on October 10, 2013, 201, 2013, 20137, 258, 790, 790- - October 10, 2013

On November 6, 2013, the Plaintiff asserted to the Central Administrative Appeals Commission that the type of industrial accident insurance business in the instant case is a printing business (20604, premium rate of 10/1,000) and filed an administrative appeal seeking revocation of the instant modified disposition.

However, the Central Administrative Appeals Commission, on March 11, 2014, consists of not only printing the clater's manufacturing process but also the foundation, etc.