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(영문) 서울행정법원 2019.04.18 2018구합56909
고용,산업재해보상보험료부과처분취소
Text

1. Attached Form issued by Defendant Korea Workers’ Compensation and Welfare Service against the Plaintiff on December 13, 2017

1. The employment as described; and

Reasons

1. Details of the disposition;

A. The Plaintiff, a company running a construction business, such as a housing construction project, subscribed to employment insurance and industrial accident compensation insurance (hereinafter “industrial accident insurance”) by dividing it into the main office of the construction business (management number B) and the general management number C (management number C) (hereinafter “industrial accident insurance”).

B. After receiving a successful bid for the Gyeonggi-do E-ground building with the Gyeonggi-do District Court D, the Plaintiff paid in full the sale price on October 23, 2013, and completed the registration of ownership transfer for the said building.

At the time of the above building, the construction of the said apartment was carried out, and the Plaintiff, under the name of “F apartment construction” (hereinafter “instant construction”), carried out the remaining construction (hereinafter “instant construction”) and completed the apartment (hereinafter “instant apartment”) by referring to the awarded building and the completed apartment (hereinafter “instant apartment”).

In addition to the Plaintiff, the instant construction works also participated by the Plaintiff Company G (hereinafter “G”), H Co., Ltd. (hereinafter “H”), I, and J (hereinafter “G, H, I, and J”) (hereinafter “instant construction project”).

C. The Plaintiff paid to the Defendant Workers’ Compensation and Welfare Service the amount of KRW 9,022,40 for employment insurance premium in 2014 (the amount of KRW 7,567,180 for unemployment benefits, KRW 1,455,220 for employment safety and vocational skills development), and KRW 8,747,790 for industrial accident insurance premium in 2015, KRW 1,788,770 for employment insurance premium in 2015 (the amount of unemployment benefits 1,500, KRW 260 for employment safety and vocational skills development), and KRW 3,390,360 for industrial accident insurance premium.

On December 15, 2016, the Defendant Korea Workers’ Compensation and Welfare Service selected the Plaintiff as a workplace subject to the final settlement in 2016, and requested the Plaintiff to submit relevant materials, such as financial statements confirmation Board and the ledger of accounts by account. Since then, from the ledger of accounts in 2014 and 2015 of the financial statements submitted by the Plaintiff, the portion of the “outgoing expenses” is extracted, thereby multiplying the sum from the sum collected by 32% of the subcontract labor ratio in 2014.

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