고용보험료등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company that was established on November 3, 2010 and runs a construction business.
B. In the event that the Plaintiff subcontracts a construction business as the original contractor, the subcontractor’s employees pursuant to Articles 2, 5, and 9 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”) shall be deemed as the business owner and shall be liable to pay the employment insurance and industrial accident compensation insurance premiums (hereinafter “employment insurance premiums”).
C. On November 15, 2010, the Plaintiff subscribed to employment reinsurance for the construction business head office, and subscribed to employment reinsurance for the overall construction on December 15, 2010, and thereafter reported and paid the employment insurance premium to the Defendant.
On May 10, 2016, the Defendant notified the Plaintiff that the Plaintiff should be selected as a place of business subject to the settlement of accounts for the Employment Re-employment Insurance Premium in 2016, and requested the Plaintiff to submit financial statements, accounts, etc., and received the submission.
E. 1) On September 19, 2016, the Defendant notified the Plaintiff of the presumption of remuneration estimated by the Defendant as individual rate and the Plaintiff of the scheduled additional collection on the insurance premium determined at the time of reporting the estimated amount, and notified the Plaintiff of the scheduled amount to be additionally collected on the insurance premium determined. After receiving materials from the Plaintiff, the Plaintiff was aware that the Plaintiff reported the omission of the remuneration budget out of the cost of outsourcing construction by recording the cost of materials and miscellaneous cost on the cost of materials and miscellaneous cost account. (f) Accordingly, the Defendant calculated the total sum of the cost of outsourcing construction that the Plaintiff reported to the Plaintiff, and the cost of external construction suspected of being omitted from the report, by multiplying the said total sum by the labor ratio publicly notified by the Minister of Employment and Labor, and calculated the difference between the estimated amount and the total amount of the remuneration already reported by the Plaintiff.