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(영문) 광주고등법원 2017.12.21 2016누4026
보험료 조사징수 통지처분 취소
Text

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.

Reasons

1. Details of the disposition;

A. The Plaintiff reported and paid each of the following amounts to KRW 27,070,270, based on the insurance premium rate based on the total amount of remuneration in 2012, 2013, and 2014, as stated in the “report” on the total amount of remuneration on the following table to the Defendant, who runs a construction business.

B. Pursuant to Article 19(4) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”), the Defendant conducted an investigation and settlement of the Plaintiff’s employment insurance premium and industrial accident compensation insurance premium (hereinafter “employment insurance premium and industrial accident compensation insurance premium”), calculated the amount of annual remuneration in the pertinent year as indicated below, by multiplying the total annual remuneration by the insurance premium rate respectively. On November 12, 2015, the Defendant issued a disposition to collect the employment insurance premium and industrial accident compensation insurance premium for the pertinent year from 2012 to 2014 (hereinafter “instant disposition”).

Separate 2012 2013 2013 2014 00,6000 00 00 00 ,450,450 130,62050 1,620,620,691,500 984,246,621 726,405,112 98 - 30636,407,407,407,407,407, 20942, 207, 207, 207, 2084, 207, 307, 207, 1696, 307, 207, 305, 207, 307, 405, 608, 604, 605, 706, 7506, 7406, 707

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