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(영문) 서울행정법원 2017.12.15 2017구합53798
고용, 산재보험료부과처분 취소
Text

1. Employment insurance premiums and employment insurance premiums in the attached Table 1, in which the Defendant stated the Plaintiff as the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is an incorporated association established for the purpose of protecting the rights and interests of the large number of persons with disabilities, and is running a household-related business for profit.

B. On November 2016, the Defendant issued a final settlement on the details of the Plaintiff’s report on employment and industrial accident compensation insurance in 2013 through 2015, and imposed each imposition of the employment insurance premium and industrial accident compensation insurance premium (including additional dues) on the Plaintiff, on the premise that the supply or installation of the household performed by the Plaintiff constitutes construction works.

(Attachment 2) The portion related to the “CCTV Installation Work” which the Plaintiff did not seek revocation of the disposition of imposition of insurance premium, etc. on the attached Table 2. The Plaintiff is seeking revocation of the portion exceeding the “CCTV Installation Work” in the disposition of imposition of insurance premium, etc. on the attached Table 2, i.e., the part related to the household (excluding the “CCTV Installation Work,” for which the Plaintiff seeks revocation; hereinafter the same shall apply) / [this case’s disposition] / The fact that there is no dispute, Party A’s entries in the attached Table 1, 3, 4, and 8 (including the number, if any,; hereinafter the same shall apply)

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The establishment of the household produced by the Plaintiff at the supply site is merely an act of supply of the household manufactured by the Plaintiff and does not constitute a separate construction work. The instant disposition based on a different premise is unlawful. 2) The establishment of the household that the Defendant Plaintiff performed through the household installation company is unlawful.

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