보험료징수처분취소
1. On November 24, 2014, the Defendant reverted to the Plaintiff’s industrial accident insurance premium of 40,637,720 won, and the industrial accident insurance premium of 2013.
1. Details of the disposition;
A. The Plaintiff is a corporation with an information and communications construction businessman, electrical construction business operator, underwater construction business operator, and constructor’s license.
B. On April 6, 2012, the Korea Marine Environment Management Corporation (hereinafter referred to as the "Korea Marine Environment Management Corporation") carries out the purification project of the polluted anti-fighting port pollution (hereinafter referred to as the "instant purification project").
The tender for the service was publicly announced.
On April 25, 2012, the Plaintiff entered into the first year service contract on the instant purification project with the Korea Marine Environment Management Corporation, and entered into the second year service contract on May 2, 2013.
C. On May 15, 2014, the Defendant selected the Plaintiff as the head of the business subject to the settlement of insurance premium settlement for the first half-year employment and industrial accident insurance in 2014, and proceeded with the final settlement procedure.
On November 24, 2014, the Defendant determined the services provided by the Plaintiff as construction services, and calculated industrial accident insurance premiums and employment insurance premiums in 2012 and 2013, based on the total amount of remuneration calculated by multiplying the Plaintiff’s subcontracted construction amount by the labor ratio publicly notified by the Minister of Employment and Labor, as follows. As above, the Defendant calculated the industrial accident insurance premiums and employment insurance premiums in 2012 and 2013, and calculated the remainder, additional dues, and arrears remaining after appropriating the industrial accident insurance premiums and the employment insurance premiums
hereinafter referred to as "disposition of this case"
() Employment insurance premium of KRW 30,00,00,00,000 for industrial accident insurance premium of KRW 40,637,720,00,00 for total arrears of additional charges for the year of division, KRW 24,185,140,00 for KRW 2,484,00 for KRW 2,682,720 for KRW 30,006,800 for KRW 206,800 for employment insurance premium of KRW 20128,387,50 for KRW 13,119,980 for KRW 1,211,530 for KRW 1,274,770 for KRW 1,376,730 for KRW 15,39,370 for KRW 20 for KRW 2012839,370 for KRW 20 for the year of division, the purport of each of the arguments is as follows;
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1 is that the instant purification business is “sed pollutant collection business” and does not constitute a construction business, and thus, the employment insurance and the instant purification business.