1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Details of the disposition

Since its establishment on April 27, 2004, the Plaintiff has been engaged in the business of manufacturing semiconductor equipment, the business of construction of semiconductor facilities, the business of construction of earthquake pipes, the business of construction of gas pipeline, the studio construction business, and the construction business.

On May 10, 2013, the Defendant: (a) notified the Plaintiff that the Plaintiff was selected as a subject of final settlement in 2013 on the grounds that the total amount of the Plaintiff’s report fee to the National Tax Service was inconsistent with the total amount of the insurance premium reporting fee to the Defendant; and (b) requested the Plaintiff to submit relevant data, such as financial statements certificate personnel, total amount of remuneration, evidentiary materials related to mutual aid, and the head of the account ledger. On June 10, 2013,

As a result of examining relevant data submitted by the Plaintiff in order to calculate the final premium on the Plaintiff’s workplace, the Defendant determined that the business of concluding pipelines for semiconductor production equipment (hereinafter “instant key business”) among the Plaintiff’s main business activities should be classified into “construction business” rather than “manufacturing business” as originally reported by the Plaintiff. Accordingly, around September 5, 2013, the Defendant notified the Plaintiff of the details of the settlement of insurance premium settlement and provided an opportunity for explanation when notifying the Plaintiff of the details of the settlement of insurance premium settlement. On November 25, 2013, the Defendant issued a disposition of imposition of KRW 42,643,540, including the total amount of insurance premium determined in 2010 through 2012, as indicated in [Attachment 1, Industrial Accident Insurance Premium], Table 2, and Employment Insurance Premium].

(2) - - 40,435,430,414,680,414,680,414,678,678,180,80,80,8130,412,520,720,721,721,7207,7207,9748,4658,467,467,97,207, 205, 207, 207, 205, 207, 205, 207, 205, 207, 205, 207, 207, 205, 207, 205, 130, 412, 7209, 7207, 7207, 7207, 2089, 2086, 207, 1964, 275