산재보험료부과처분취소
1. The part concerning a claim to revoke the collection of each additional dues, arrears, and expenses for disposition on default among the lawsuits in this case shall be dismissed;
2...
1. Details of the disposition;
A. The Plaintiff is a company established on April 28, 200 for the purpose of information and communications construction business.
The Plaintiff calculated the total amount of remuneration for the pertinent year as shown below, and reported and paid the final premium therefor.
(units, and premiums shall be less than 10 won, hereinafter the same shall apply). (b)
On November 29, 2012, the Defendant selected the Plaintiff as a workplace subject to the final settlement of accounts in 2012, investigated the fact that the Plaintiff received financial statements (including balance sheets, income statements, statement of construction cost and statement of disposal of earned surplus) from the Plaintiff from 2009 to 2011, and calculated the amount of remuneration for the calculation of industrial accident insurance premiums and employment insurance premiums, based on which the amount of remuneration for the calculation of industrial accident insurance premiums and employment insurance premiums was based, and calculated and collected the amount of final premium as stated in the table “first notified amount”
As a result, the total remuneration of the "main company" with low insurance premium rate has been reduced, and the total remuneration of the "field (construction business)" with high insurance premium rate has increased and the total amount of final premium has increased.
C. The Plaintiff asserted that the content of the income statement in the year 2009 or 2011 and the statement of the cost of construction is different from the substance, and thus, the amount of wages for employees of the business division to be included in the total amount of remuneration of the headquarters was included in the total amount of remuneration on the site by erroneous entry in the statement of cost of construction. The Plaintiff requested the Plaintiff to calculate the amount of insurance premiums because it did not exclude labor costs and construction costs related to sewage supply works for which no liability to pay insurance
The Defendant partially accepted the Plaintiff’s request, and ① included the wages of full-time employees in the total amount of wages of the construction business head office included in the wages under the specifications of construction costs, and deducted them from the total amount of wages on the construction business site, and partly transferred them to the original site “the total amount of remunerations covered by industrial accident insurance” column as follows:
(2) Miscellaneous pay.