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(영문) 부산지방법원 2015.09.23 2013구단2185
산재,고용보험료 추가징수처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The plaintiff is a corporation established on October 1, 2007 for the purpose of construction business, etc.

B. As a result of calculating the insurance premium for industrial accident compensation insurance (hereinafter “industrial accident insurance premium”) and the insurance premium for employment security, vocational ability development, and unemployment benefits (hereinafter “employment insurance premium”) based on the Plaintiff’s submission of relevant data by deeming the Plaintiff as a workplace subject to final settlement of accounts, the Defendant: (a) on November 29, 2012, with respect to the Plaintiff, the shortage of industrial accident insurance premium for 2009 year 25,319,540 won; (b) additional dues 2,587,590 won; and (c) on November 29, 2012, the shortage of employment insurance premium for 7,808,130 won; (d) additional dues 803,580 won; (e) additional dues 803,580 won; and (e) additional dues 15,162,340 won; and (e) additional dues 3,642,180 won; (e) additional dues 65,75,53816,610

C. Following the Plaintiff’s objection, after excluding part of the construction work from external production expenses, the result of re-determination of the industrial accident insurance premium and employment insurance premium based thereon, on January 16, 2013, the Defendant imposed on the Plaintiff KRW 12,892,610, additional dues of KRW 2,587,590, additional dues of KRW 3,653,780, additional dues of KRW 803,580, additional dues of KRW 15,162,340, additional dues of KRW 1,581,140, and employment insurance premium of KRW 3,642,642,210, additional dues of KRW 364,210, KRW 65,753,680, additional dues of KRW 691,680, and additional dues of KRW 214,614,201, respectively.

Accordingly, on April 8, 2013, the Plaintiff filed an administrative appeal with the Central Administrative Appeals Commission on each of the above dispositions. The Central Administrative Appeals Commission, while reducing part of the industrial accident insurance premium in August 13, 2013, did not reduce the corresponding additional dues, on the ground that the said disposition was unlawful, rendered a ruling revoking part of the additional dues in 209 among the above dispositions.

hereinafter the above.

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