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(영문) 서울행정법원 2016.08.18 2016구합54879

산재보험관계변경처분 등 취소

Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

A. The Minister of Employment and Labor’s announcement of industrial accident insurance premium rates and details thereof 1) on December 31, 2013, the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”).

) Based on Article 14(3) and (4), Article 13 of the Enforcement Decree of the same Act, and Article 12 of the Enforcement Rule of the same Act, the industrial accident insurance premium rates for each type of business applicable under the Ministry of Employment and Labor’s Notice No. 2013-56 of the Ministry of Employment and Labor in 2014 (hereinafter “Public Notice of Application of

(ii) 10 types of operations as the notice of the application in 2014;

2. Manufacturing,

3. Electricity, gas, steam and water supply;

4. Construction,

5.Transport, storage and communication businesses:

6. Forestry,

7.Fishing,

8. Agriculture,

9.Other activities,

0. Division into financing and insurance business. Each type of business is divided into sub-business types and the industrial accident insurance premium rates for each sub-business type are set for each sub-business type. In addition, in 2014, the notice of the application of the same Act is prescribed in the table of business types in the table of business types, which examples the business tax items belonging to the sub-business categories and examples the representative businesses by each sub-business item. 3) Specifically, the above table of business types defines “2.” among the sub-business types, “2.” as “the business of manufacturing new products by physically and chemically changing to an organic or inorganic substance,” and one of the sub-business types is “41/1,000 (referring to the industrial accident insurance premium rate applicable to the pertinent business; hereinafter the same shall apply)”, and “the manufacturing, processing or processing of non-metallic mineral products and metal products or metal processing business (referring to the manufacturing, processing, sponsing, sponsing, cutting, cutting, sponing or cutting of products using water tools or machinery.”

In addition, the business tax item of the above sub-type of business.