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(영문) 서울고등법원 2014.06.17 2013누29768
고용및산재보험료징수처분취소
Text

1. Revocation of a judgment of the first instance;

2. Employment insurance premium of KRW 121,721,530, which the Defendant rendered to the Plaintiff on November 11, 201, as the Plaintiff.

Reasons

(a) 10% of the total amount of sales in excess of the standard on a monthly basis, quarterly basis (three months) - the number of persons who have received 10% of the total amount of sales in excess of the standard on a quarterly basis - the standard number of persons who have received - the contract content of the contract with the above B (a) which is deleted, and the contract content of the contract with the above B (4) is excluded from the number of persons who are (iii). The management fees are all equal. The management fees are the long-term contract maintenance fees for the target amount of excess of the standard number of persons, (i) the management fees for the long-term contract maintenance of the fee for the target amount of the management fees for each class.

(2) 2) Payment of 80,000 won for each short-term lecturer with more than 25 persons in excess of the standard number of persons * Payment of 150,000 won for each short-term lecturer with more than 50 or more short-term instructors with at least 75,00 won each 10,000 won for each short-term instructor with at least 25,000 won for each short-term instructor with at least 25,000 won for each short-term instructor (70% for long-term instructors, 30%) Payment of 12,500 won for each student with at least 25,000 won for target achievement (50% for tuition fees) * Payment of 50% for each 100-term lecturer, 100, and less than 25,000 won for each short-term lecturer (70% for long-term instructors, and 30% for a short-term instructor). Meanwhile, the following standards for calculation of fees are prescribed as follows:

C) The Plaintiff’s director E prepared October 27, 201 and submitted a written confirmation to the Defendant (hereinafter “instant confirmation”)

The Plaintiff stated that “the Plaintiff paid the Plaintiff fees to the instructors in accordance with the following calculation standards: 1. Basic fees: Students (hereinafter “Student”)

It shall be calculated by integrating the number of times and sales and the career of instructors, and shall be diverse from 1 million to 1.6 million won.

2. Performance fee: It shall be paid for the number of students who have exceeded the standard number of students by school, and shall be classified as follows:

(a) Performance allowances: They shall be recruited in excess of the standard number of participants;

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