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(영문) 서울행정법원 2015.02.12 2014구합15689
고용.산재보험사업종류변경처분취소등
Text

1. Of the instant lawsuit, the imposition disposition of industrial accident insurance premiums to be imposed monthly from August 2014 exceeds KRW 511,900.

Reasons

1. Details of the disposition;

A. B On April 6, 1998, the trade name in the Sungdong Tax Office is “A”; the type of business is “A”; the type of business is “manufacturing business, wholesale and retail business, meat processing, and by-products; the place of business is “Seoul Seongdong-gu C” and its business commences after registering its business; after purchasing industrial accident compensation insurance, the type of business in the Industrial Accident Compensation Insurance Table for each type of business publicly notified by the Minister of Employment and Labor (hereinafter “the Industrial Accident Compensation Insurance Table”) has been applied to the premium rate corresponding to “the business type manufacturing business of land, products, or milk products.” On the same day, after purchasing the industrial accident compensation insurance, the Defendant

B. On November 10, 2006, the Plaintiff was established for the purpose of Seongdong-gu Seoul at the seat of its head office, B as a director, livestock products processing business, food manufacturing business, and processing and selling agricultural and livestock products. The Defendant is above A.

The business owner of the industrial accident insurance relationship described in paragraph B changed from B to Plaintiff.

C. On April 5, 2007, the Plaintiff reported the change of the insurance relationship to the Defendant. On April 2007, the Defendant changed the Plaintiff’s business type from “land products or milk products manufacturing business” to “the wholesale retail and consumer products repair business” on the retroactive basis of the Plaintiff’s business type on January 1, 2004.

On May 26, 2014, the Defendant changed the Plaintiff’s business type from April 6, 1998 to “the wholesale retail and consumer product repair business” from “the wholesale retail and consumer product repair business”; adjusted the premium rate from 10/1,000 to 20/1,000; applying the premium rate according to the changed business type to the Plaintiff on June 23, 2014, the Defendant imposed industrial accident insurance premium of KRW 7,360,590, and KRW 7,360,590,000 on July 23, 2014, respectively.

(hereinafter referred to as “each of the instant dispositions”. On the other hand, each of the above amounts is premiums generated during the period during which extinctive prescription has not been completed due to the change of premium rates retroactively (from January 201 to May 2014).

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