산재보험료부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. Pursuant to Article 19(4) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Insurance Premium Collection Act”), the Defendant selects the Plaintiff as a workplace subject to the final settlement in 2017 (2015, 2016), and received data from the Plaintiff for the settlement of accounts, such as financial statements and the president of each account.
B. After reviewing the submitted data, the Defendant calculated the total remuneration by applying the relevant annual labor ratio publicly notified by the Minister of Employment and Labor to the construction cost extracted from the accounts, such as outsourcing construction cost, raw material cost, and payment fee, pursuant to Article 13(6) of the Insurance Premium Collection Act, and calculated the industrial accident insurance fee based thereon.
C. On September 4, 2018, the Defendant imposed a disposition on the Plaintiff (hereinafter “instant disposition”) on the sum of the industrial accident insurance premium and employment insurance premium (including additional dues and arrears) in 2015 and 2016 (including 57,827,350 won, 5,796, 780 won) (hereinafter “instant disposition”).
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 4, 5, Eul evidence No. 1 (including additional number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. As to the construction contract entered into by the Plaintiff in the subcontract (attached Form 2), the labor cost was separately paid while paying the construction cost. Despite the fact that the payment of the labor cost was included in the miscellaneous level, the Defendant calculated the total amount of remuneration by applying the labor ratio publicly notified by the Minister of Employment and Labor to the construction cost on the premise that the labor cost was included in the total contract, and then imposed the industrial accident insurance fee based on it. The labor cost in the instant disposition is included in the calculation.