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(영문) 울산지방법원 2019.07.18 2018구합5998

산업재해보상보험 사업종류변경처분 취소

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1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that was established for the purpose of manufacturing and processing the branch pipes and has a place of business in Yangsan City B (hereinafter “instant place of business”).

Since June 1, 2012, when the industrial accident compensation insurance premium rate was determined with the Defendant, the Plaintiff classified the industrial accident compensation insurance premium rate for each type of business (hereinafter “the instant notice”) as “the manufacturing business of 22904 sub-processed products” in the table of business types of business under the Enforcement Decree of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”), and paid the industrial accident compensation insurance fee according to the industrial accident compensation insurance premium rate corresponding to the type of the said business.

B. As a result of examining the appropriateness of the business type of the instant workplace based on the business contents, work processes, current facilities, etc. of the instant workplace, the Defendant, on February 12, 2018, changed the business type of the instant workplace from June 1, 2012 to the “22904 Gambs and paper container manufacturing business” from the “22904 Gambs and paper container manufacturing business” to the Plaintiff on February 12, 2018, on the ground that the main business contents of the instant workplace constituted the production of branch pipes.

C. From 2014 to 2017, the industrial accident compensation insurance premium rates pursuant to the respective notifications of this case are as follows: Code (22904) (20504) Gambs and paper container manufacturing industry (unit: rate: rate: 2016 year 2014 year 2015 year 2015 year 2016 204 year 2017 204 year 2016 204 year 2017

D. On February 20, 2018, the Defendant additionally collects KRW 8,256,470 from 2014 to 2017 (except for the portion for the year 2012 and the year 2013, the extinctive prescription of which has been completed) due to the difference in the insurance premium rates according to the disposition on change in the type of the business as above, and imposes it on the Plaintiff.