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(영문) 서울행정법원 2018.06.01 2017구합58151
산재보험료부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of the lawsuit, including those resulting from the participation, shall be all included.

Reasons

1. Details of the disposition;

A. Under a contract with a construction company, each of the plaintiffs' respective workshops and their drivers are assisting the construction site to send them to the construction site, and the construction company is engaged in a business that receives the price from the construction company as a rent (hereinafter "the instant business").

B. On December 20, 2016, the Defendant imposed an industrial accident compensation insurance premium (hereinafter “industrial accident insurance premium”) on the premise that the Plaintiffs’ aforementioned business is an “construction machinery management business” under the Industrial Accident Compensation Insurance Premium Rate by Type of Business (No. 2015-101, Dec. 31, 2015), which was publicly notified by the Minister of Employment and Labor for each type of business in 2016, on December 20, 2016, on the premise that it is a “construction machinery management business” under the Industrial Accident Compensation Insurance Table by Type of Business (No. 2015-1

(hereinafter “each disposition of this case”). / [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. Considering that the Plaintiffs’ assertion is as follows, the Plaintiffs are not liable to pay industrial accident insurance premiums under the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”).

1) If multiple contracts are made with construction business, the business owner who bears industrial accident insurance premiums for the original contractor pursuant to Article 9(1) of the Industrial Accident Insurance Premium Collection Act shall be deemed to be the business owner who bears industrial accident insurance premiums for the original contractor. However, the original contractor shall pay the amount calculated by multiplying the estimated total amount of remuneration by the premium rate (Article 17(1) of the Industrial Accident Insurance Premium Collection Act), and the term “estimated total amount of remuneration” means the amount calculated by multiplying the total amount of the contract, which is the contract price, by the labor ratio (Article 2(1)1 and 2, and Article 11(2) of the Enforcement Decree of the Industrial Accident Insurance Act).

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