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(영문) 서울행정법원 2015.10.16 2015구합53879

산업재해보상보험료 부과처분 취소 청구의 소

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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. On January 27, 200, the Plaintiff was incorporated for the purpose of meat and by-products, retail, and livestock product meat processing business, and was classified as “dore retail and consumer product repair business” from July 1, 200 to October 2014, and paid industrial accident compensation insurance fees (hereinafter “industrial premium”) by being subject to the corresponding premium rate.

B. After conducting an on-site inspection of the Plaintiff’s workplace, the Korea Workers’ Compensation and Welfare Service changed the Plaintiff’s business type into “the business of manufacturing meat products and milk products” retroactively on July 1, 200, and accordingly raised the industrial accident compensation insurance premium rate from 10/1,000 to 20/1,000.

C. Meanwhile, on November 20, 2014, the Defendant, who was entrusted with the business of notifying and receiving insurance premiums, etc. by the Minister of Employment and Labor pursuant to the proviso to Article 4 (1) 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”), respectively imposed industrial accident insurance premiums of KRW 8,488,530 (including part of the adjusted insurance premiums from 2011 to October 201) on the Plaintiff on December 22, 2014 and KRW 5,519,260 (including part of the adjusted insurance premiums from 2011 to 2014) on December 22, 2014.

(hereinafter collectively referred to as the "disposition of this case"). . [Grounds for recognition] . [In the absence of dispute, each entry in Gap evidence 1 through 5, Eul evidence 1 and 2 (including each number), and the purport of the whole pleadings.

2. The plaintiff's assertion is a small-scale company with up to 11 members of the plaintiff's 11 members, which purchases meat and supplies it to each wholesale and retail business establishment through washing, arranging, and packing. This is limited to an expanded form of static meat, and therefore, the business type of the plaintiff's business constitutes a small-scale meat wholesale and retail business which is not the business of manufacturing meat products.

Therefore, unlike this, the plaintiff's business type is "land products and milk products."