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(영문) 부산지방법원 2016.07.01 2016구합21146

산재보험 사업종류변경신청 반려처분 취소

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. On December 29, 2014, the Plaintiff is engaged in the shipbuilding machinery manufacturing, supply, trade, etc., and filed an application with the Defendant for changing the type of industrial accident compensation insurance business from the previous 218 “non-metallic mineral products manufacturing or metal product processing business,” “business tax item 21813” to the “business manufacturing machinery and apparatus manufacturing business, business tax item 223” (insurance premium rate of 41/1,000), “Various machinery and apparatus manufacturing business, and all parts and components manufacturing business (insurance premium rate of 21/1,00)” (insurance rate of 21/1,000). However, on April 10, 2015, without changing the type of business, the Defendant changed the type of the Plaintiff’s main products to the “metallic product manufacturing business or any other metal product manufacturing business” under the examples of business tax item 21816 “any other manufacturing business or metal product manufacturing business.”

(hereinafter “instant disposition”). (b)

The Plaintiff filed an administrative appeal against the above disposition on April 29, 2015, but was dismissed on December 15, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 4 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. In light of the fact that the pipe products, the Plaintiff’s principal product of which are the Plaintiff’s assertion, are used as oil pressure pipes for the operation of an engine, not buildings, etc., and as a core in the manufacturing process, the number and scambling is key, and the type of the Plaintiff’s business should be classified into “other metal products manufacturing business or metal processing business” among “other machinery and tools manufacturing business” rather than “other metal products or metal processing business.”

(b) as shown in the attached Form of the relevant statutes.

(c)in determining whether a business falls under any of the industrial accident compensation premium table determined by the Minister of Labor;