산재보험료부과처분취소
On February 27, 2019, the part exceeding KRW 271,876 of the collection disposition of the industrial accident insurance premium to the Plaintiff on February 27, 2019.
1. Details of the disposition;
A. On October 19, 2018, a daily worker B, who was engaged in the removal work at the site of the Construction Work for Factory Remodeling Co., Ltd. (hereinafter “instant Construction Work”) at the time of Kimpo-si’s application for medical care benefits in the Corporation Division B, was destroyed by a panel, thereby falling from the roof to the floor (hereinafter “instant accident”).
B owing to the instant accident, injury was inflicted on the parts, such as blick and shoulder, and the Defendant filed an application for medical care benefits under Article 41 of the Industrial Accident Compensation Insurance Act (hereinafter “Industrial Accident Insurance Act”) with respect to the treatment thereof.
B. Under Articles 37 and 40 of the Industrial Accident Insurance Act, the Defendant is a policyholder under Article 5 of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Industrial Accident Insurance Premium Collection Act”), on the premise that the Plaintiff, as the principal contractor and the business owner of the instant construction, constituted an insurance relationship under the Employment Insurance and Industrial Accident Compensation Insurance Act between September 29, 2018 and B.
On February 27, 2019, the Plaintiff issued a disposition to impose and collect the industrial accident insurance premium of KRW 373,380 and the employment insurance premium of KRW 151,900 (hereinafter “instant insurance premium collection disposition”). (c) The Defendant issued a disposition to collect the industrial accident insurance premium of KRW 151,900 (hereinafter “instant insurance premium collection disposition”).
“For reasons, Article 26(1)1 of the Insurance Premium Collection Act and Article 34(1) of the former Enforcement Decree of the Insurance Premium Collection Act (amended by Presidential Decree No. 30084, Sept. 17, 2019; hereinafter the same shall apply) shall not exceed five times the amount of industrial accident insurance benefits to the Plaintiff on November 1, 2019.