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(영문) 광주지방법원 2019.05.29 2018구단10548

고용,산재보험료 부과처분취소 등

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company established on January 31, 2007 and engaged in mechanical equipment construction business, water supply and drainage equipment construction business, etc.

B. With respect to the management number B (hereinafter “main company”) and the management number C (hereinafter “construction site”), the Plaintiff reported and paid the industrial accident compensation insurance premium in the year 2014 and the year 2015 (hereinafter “industrial accident insurance premium”) as indicated in the “reported Insurance Premium” column, and the employment insurance premium (hereinafter “employment insurance premium”).

C. Meanwhile, the Defendant selected the Plaintiff as a workplace subject to the final settlement of industrial accident insurance premium and employment insurance premium in 2016 (subject year 2014, year 2015), and received data from the Plaintiff for the settlement of accounts, such as financial statements and the president of each account.

After reviewing the above materials, the Defendant’s labor ratio of subcontracting construction works publicly notified by the Minister of Employment and Labor is 32% (2014) and 31% (2015).

In applying Table 1, the following [Attachment 1] The detailed details of the calculation of the total annual remuneration as indicated in the “total amount of remuneration after investigation” are as indicated in Table 2. The final premium rate is as indicated in the “final premium” column in the same Table by multiplying the total amount of remuneration calculated, respectively. On May 11, 2017, the Plaintiff issued a collection disposition (hereinafter “instant disposition”) on the sum of KRW 51,177,630 (including additional charges and arrears) for the year 2014 and the year 2015, as indicated in the “total amount of remuneration” below (hereinafter “the instant disposition”).

E. The Plaintiff appealed to the instant disposition and claimed an examination seeking revocation thereof from the Board of Audit and Inspection, but the request for examination was dismissed on April 10, 2018.

[Attachment 1] The disposition details of this case (unit: the original) year.