(a) on January 15, 2018;

(b) The imposition of KRW 93,675,300 of the industrial accident compensation insurance fees on January 22, 2018 and the imposition of KRW 59,912,370 of the industrial accident compensation insurance fees on February 21, 2018;

Each cancellation shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

A. The Plaintiff is a company established on July 1, 1959 for the purpose of the business of supplying cooling and heating steel products and has its head office in Seoul and a factory in Gyeonggi ○○ Industrial Complex (hereinafter “instant business”).

B. On August 30, 1990, the instant place of business had been registered as a factory with the “metallic Structure Materials” as of August 30, 1990 and has been operated until now. The industrial accident compensation insurance business type of the instant place of business (hereinafter “industrial accident insurance”) was “the wholesale, retail, and consumer product repair business.”

C. According to the revision of the industrial accident insurance premium rate and the list of categories of business by type of business publicly notified by the Minister of Employment and Labor in 2012, the Defendant issued a disposition to change the business type of the instant workplace from January 1, 2012 to “other metal product manufacturing or metal processing business,” but the Plaintiff filed an administrative appeal seeking the revocation of the said disposition. As the Plaintiff’s claim was accepted on May 21, 2013, the business type of the instant workplace was re- modified to “the wholesale, retail, and consumer product repair business.”

D. After examining the appropriateness of the business type of the instant workplace based on the business contents, work process, facility status, organization of each person, field investigation, sales status, etc. of the instant workplace, the Defendant issued a disposition to the Plaintiff, on January 15, 2018, changing the business type of the instant workplace from January 1, 2014 to “the Do, Retail and Consumer Products Repair Business” from “the Do, Retail and Repair Business” to “the Do, retail and Repair Business of Various Metals,” and accordingly, issued a disposition to collect the difference between industrial accident insurance premium and industrial accident insurance premium from January 1, 2014 to December 31, 2016 to the Plaintiff (hereinafter “the Do, retail and Consumer Products Repair Business”) with each of the industrial accident insurance premium in the same case as “the Do, retail and Repair Business”).

【Ground of recognition】 The fact that there has been no dispute, Gap 1, 3, 4, Eul 1, 2, and 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) The Plaintiff purchased air conditioners from other companies at the instant place of business, and only sells them in a certain length at the customer’s request without any separate processing, which constitutes “Do, retail, and consumer product repair business” under the table of business types. Accordingly, each of the dispositions of this case previously taken place is unlawful.

2) Even if a business type change disposition is reasonable, since the industrial accident insurance premium prior to three years from the time of the business type change disposition has expired by prescription, the part on the industrial accident insurance premium extinguished by prescription in the disposition imposing insurance premium is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) The Plaintiff’s business registration certificate states the type of business as “manufacturing business,” and the certificate of factory registration states the type of business of the instant place of business as “metallic assembly material”.

2) The factory site area of the instant place of business is 16,803.6 square meters, and the area of manufacturing facilities is 9,526.96 square meters.

3) The main contents of the Defendant’s employee’s report prepared on January 12, 2018 after investigating the instant workplace are as follows.

/ Business contents

Without changing the actual condition from the date of commencement of the business to the date of commencement of the business, the business shall be supplied to the customer (manufacturing business, etc.) after bringing in the refrigerite in the iron plate form and cutting it through the slotman and the doer.

/Work process

Manufacture of raw materials / Dismantling and packing / heet / Cheet / Manufacturing

/ The current status of machinery and equipment

In the case of 2nd Skelp processing of 3rd sket processing skelp for the use of the name of the straw in the main body;

4. Status of organization by personnel;

Three persons, 38, 29, 38, 29, 38, from January 2018, general management of general affairs in the production of office in the voting sector included in the main sentence.

/ Sales status

From 2014 to 2016, the Plaintiff continuously traded 101 companies among 217 trading companies and 3 years. The sales amount reaches 87.7% of the total sales amount, and most of the relevant trading companies are metal products processing companies.

【Ground of recognition】 The fact that there has been no dispute, the evidence that occurred earlier, the statement in Eul-3, 5, 7 through 9, 11, and the purport of the whole pleadings

D. Determination

1) According to Article 14(3) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”), Article 13 of the Enforcement Decree of the same Act, and Article 12 of the Enforcement Rule of the same Act, the industrial accident insurance premium rate shall be determined and publicly announced by the Minister of Employment and Labor by type of business classified based on the risk of disaster and homogeneity of economic activities.

Article 2(1) of the General Regulations on Industrial Accident Compensation Insurance by Type of Business in 2014 (Public Notice of the Ministry of Employment and Labor) provides for the principle of classification of business tax by type of business and by type of business (Article 2(1) of the General Regulations on Industrial Accident Compensation Insurance by Type of Business in 2014 (Article 2(1)); the risk of disaster; the homogeneity of economic activities and the total amount of remuneration; the main final product of the applicable business unit; the final product of the applied business unit; the contents of the services provided (Article 2); the work process and contents (Article 3). To clarify the matters in each of the above subparagraphs, Article 2(2) provides that the representative business of each type of business shall be the example of the relevant business (for example of type of business). Article 3(1) provides that the type of business applied to an individual workplace of an industrial accident compensation insurance policyholder shall be in accordance with the table of classification by type of business (Article 2(1)1); if its content is unclear, the Korea Standard Industrial Classification publicly notified by the Commissioner of Korea (Article 2).

Meanwhile, the forecast table for business type defines “2. Manufacturing business” among the business types as “business of manufacturing new products by causing physical and chemical changes to an organic or inorganic material,” and defines “218 non-metallic mineral products manufacturing business or metal processing business” among the sub-business types as “business of manufacturing or processing new products by using water tools or machinery, thereby indicating “business of manufacturing or processing metal products from various metal materials which mainly perform the manufacturing or processing of metal products (e.g., cooling pressure, etc.)” and the contents of the sub-business type as follows.

Business of cutting or processing ○ metal materials ○ business that carries out the melting or cutting of various metal materials 21814 contained in the main text - Business that manufactures metal products (pan-use steel plates, etc.) by cutting metal materials - The business that purchases metal materials (or metal materials in the form of finished - the business that continuously cut and continuously supplies them in a specific form under a contract with a metal product processing company, and frequently cut and sold at the request of an unspecified customer at the request of an unspecified customer, shall be classified into 910 degrees, retail and consumer product repair business.

In addition, the forecast table for business types defines “9. Other business” among the business types as “business not classified into the above 1. through 8.” As to the sub-business types “910 wholesale and retail business and consumer product repair business”, the sub-business types stipulate that “the sub-business types include wholesale and retail business which resells to buyers without changing all kinds of new products and used goods to be purchased,” and include “910 wholesale and retail business which resells them to buyers without changing the used goods.” As a business tax item, “9101 wholesale and retail business and consumer product repair business.”

2) As can be seen, the premium rate applicable to the calculation of industrial accident insurance premium shall be differentiated depending on the type of business, and the type of business shall be classified by the Minister of Employment and Labor based on the risk of disaster and homogeneity of economic activities. In determining whether the type of business of an industrial accident insurance policyholder falls under any category of business in the table of business operations, not only the business purpose and the registered type of business but also the actual business and the type of work of workers shall be taken into consideration. The application of the same premium rate to the same type of business by classifying the type of business shall be based on the fact that the same type of business would be similar to the frequency or scale of the occurrence of disaster when sharing the type of business (see Supreme Court Decision 2002Du10582, Jun. 27, 2003, etc.). Thus, the risk of disaster shall be considered first in determining the type of business in order to objectively measure the risk of such disaster.

3) Examining the following circumstances acknowledged earlier, in light of the aforementioned legal principles and the overall purport of the statements and arguments set forth in the evidence Nos. 2 and 7-1 through 9, Nos. 6 and 11, the following circumstances, which can be recognized through the entire purport of the arguments, are considered to fall under the category of business at the workplace of this case, and thus, the type of business at the workplace of this case is deemed to fall under the category of “the wholesale, retail, and consumer product repair business.” Accordingly, each of the dispositions at the workplace of this case, which was issued on the premise that the business type at the workplace of this case is “the business of

① The registered type of business of the instant place of business is “metallic assembly materials” and the Plaintiff’s business registration certificate is the type of business “manufacturing business, but it is not possible to readily conclude the type of business solely with such registered type of business.” As examined below, the actual contents of business of the instant place of business, the work form of workers, and the risk of disaster should be considered.

② The instant place of business appears to have resold air conditioners, etc. to customers or cut and sold iron plates in accordance with the size required by the buyer whenever it is ordered by the buyer at any time, and it does not seem that the instant place of business is manufacturing and selling the melter iron plates at the instant place of business.

③ The instant workplace appears to have carried out only the simple cutting of steel plates with five cutting machines and 29 workers placed at five cutting machines and 29 cutting lines, which are directly related to the cutting work. It appears at the instant workplace that the steel plates were subdivided into “m” units and cut and sold, but it is merely merely a simple cutting of products without any separate processing, and it is difficult to view it as a precise work that cutting steel plates in a specific form or form.

④ Since the sales of the instant place of business is more than 200 places, it cannot be readily concluded that the Plaintiff cut and sold iron plates to only a specific business entity. Even if the share of some business entities among the above sales places is higher, such circumstance alone alone is difficult to deem that the Plaintiff entered into a contract to supply iron plates continuously with the said business entity and cut and sold iron plates in accordance with the contract.

⑤ In the case of a business that cut and sells metal materials, it is reasonable to classify them as “doing, retail, and consumer product repair business” with low insurance premium rate in that it is deemed that there is a low risk of a disaster in the event of simple cutting activities, and, in the case of various processes or technologies involved in cutting activities, it is reasonable to apply a relatively high insurance premium rate by classifying them as manufacturing or processing business of metal products, such as “business that gives rise to a high risk of a disaster.” As seen earlier, various manufacturing processes or technologies, etc. conducted in the instant place of business are not involved in cutting operations conducted in the instant place of business (16 cases including five cases of death). However, considering the content and operation period of the instant place of business, the number of occupational accidents, and its contents, it is difficult to deem that the risk inherent in the instant place of business is to be higher to the extent that the risks inherent in the instant place of business can be changed to “business that gives rise to the use or use of various metals.”

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.

[Attachment]

Judges Kim Tae-tae (Presiding Justice)