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.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

Part 7 6: The following shall be added:

The "business of manufacturing and processing metal products from various metal materials in the main process" is "business of manufacturing and processing metal products" according to the industrial accident insurance premium rates public notice by type of business in 2012, "non-metallic mineral and metal product manufacturing business or metal processing business 218" by using tools or machinery, and "business of manufacturing and processing metal products from various metal materials in the main process" is "business of manufacturing and processing metal products". The "other metal products manufacturing business or metal product processing business 21816" applied to the plaintiff's business place is one of "non-metallic mineral and metal product manufacturing business or metal processing business 218".

In addition, 'the manufacturing business of machinery and apparatus 223' explains that 'the manufacturing business of machinery and apparatus' is 'the business of manufacturing machinery and apparatus of metal products in metal materials and manufacturing parts of various machinery and apparatus' with the main process of cutting cutting, using machines such as paper writing machines and other automatic machines, and 'the manufacturing business of other industrial machinery and apparatus' 22313 'the manufacturing business of the above 'the above 'the 223th manufacturing business of machinery and apparatus', which the plaintiff asserts that it should be applied to the business of this case.

Considering the manufacturing process, form, and function of the cash withdrawal machine in this case, it is reasonable to view that the business that manufactures the cash withdrawal machine in this case falls under the “non-metallic mineral and metal product manufacturing business or metal processing business 218” rather than the “business of manufacturing machinery and tools”.

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2. Thus, the plaintiff's appeal is without merit.