장애인고용부담금등부과처분취소 청구의 소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance, except for the following addition to the text of the judgment of the first instance. Thus, it shall be cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Under the 8th sentence of the first instance judgment, the following is added to the 3th sentence, and according to the 9 and 12 evidence (including the provisional number) of the Plaintiff’s regular employees in November 2013, there is a fact that 58 employees less than 16 days are 54 persons with merdia and merdia total of 58 persons. This is consistent with the 7th evidence, while it is inconsistent with the 11th evidence.
(3) On the 11th page of the judgment of the first instance, the defendant added the following contents to the 9th page of the judgment of the first instance. The defendant sent a written guidance of the business owner's report to the subjects each year so that they can make accurate reports in advance, and the branch office in charge also sends a written notice of the payment of the employment charges and holds
The above business owner report manual states that "I shall report to a corporation unit in the case of a corporate company, and shall collect all the business places belonging to the corporation and report and pay it to the branch office of the Corporation having jurisdiction over the location of the corporate office."
No. 11 of the first instance judgment, No. 10 of the first instance judgment, “No. 5 and 6,” added “No. 3,” and added the following (in addition, the Defendant provides detailed guidance to the effect that, in the case of a corporate company through a business owner’s report and a business owner’s presentation, the Defendant shall jointly report all business places belonging to the corporate company through the business owner’s report and presentation.”
2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.