A. On May 25, 2016, the Plaintiff (hereinafter “Plaintiff”) received a supply of and demand for a building construction, and submitted a report on the employment insurance premium and industrial accident compensation insurance premium calculated by multiplying the total amount of remuneration for the relevant insurance year by the insurance premium rate pursuant to Article 19(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”) to the Defendant, while engaging in the construction business by subcontracting the steel frame part to the Intervenor joining the Defendant, etc.

The Defendant conducted a survey on the insurance premium reported as such, and conducted a survey on the insurance premium, and conducted a decision on collection of the insurance premium and the industrial accident compensation insurance premium in October 2013, 2014 on October 29, 2015 on the basis that there was an omission of the remuneration (work cost) for the subcontracted work in the total amount, which is an element for calculating the insurance premium, by including the remuneration for the subcontracted work (total sum of subcontracted work cost x the subcontract work cost x the ratio of the subcontracted work cost) into the total amount of remuneration for the subcontracted work, etc., and conducted a decision on collection on the employment insurance premium and industrial accident compensation insurance premium in 2014. On July 13, 2016, the Defendant notified the estimated amount to be additionally collected for the employment insurance premium and industrial accident compensation insurance premium

B. As above, the Plaintiff asserted that, while settling the Plaintiff’s employment insurance premium and industrial accident compensation insurance premium in 2013 to 2015, the subcontracted workers’ remuneration for the Intervenor joining the Defendant, etc. included in the total amount of workers’ remuneration should be excluded from the total amount of remuneration, and submitted the materials related thereto to the Defendant.

Accordingly, the defendant conducted a survey for the settlement of the employment insurance premium and industrial accident compensation insurance premium in 2013 to 2015, and conducted a survey for the settlement of the Plaintiff’s insurance premium and industrial accident compensation insurance premium in November 16, 2016, and conducted a decision on collection of the employment insurance premium and industrial accident compensation insurance premium in 2013 and 2014 to the Plaintiff.