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(영문) 서울행정법원 2017.08.25 2016구합81789
산재보험료부과처분취소
Text

1. The Defendant’s employment insurance and industrial accident compensation insurance in 2013 and 2014, effective against the Plaintiff on April 5, 2016.

Reasons

Details of the disposition

(1) On October 201, 201, Plaintiff L&W Co., Ltd. (including value-added tax) paid the Plaintiff’s share of sewage during the construction period (including value-added tax) construction period (hereinafter “WW”) to the Plaintiff L&W Co., Ltd. on October 19, 201 or Oct. 19, 201, or on March 18, 2014, 3,433,100,000 or 4555 on July 1, 2015 (amended) from Oct. 19, 2011 to Sept. 3, 2015, 307,812, 200 to Aug. 9, 2012, the Plaintiff and the Plaintiff jointly ordered construction work to the Plaintiff and the Plaintiff’s respective construction work sites (hereinafter “KN”) to the Plaintiff and the Plaintiff’s respective construction work sites, as follows:

Pursuant to the proviso to Article 9(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the “Act”), Article 7(3) of the Enforcement Decree of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the “Enforcement Decree”), the large forest industry filed an application with the Defendant for approval of the subcontractor as to the instant construction works,

The defendant selected the plaintiff as a workplace subject to the final settlement of the employment insurance premium and industrial accident compensation insurance premium (hereinafter referred to as "industrial accident compensation insurance premium") during the second half of 2015, and conducted investigation and settlement of accounts.

After receiving data from the Plaintiff, the Defendant calculated the total annual remuneration for the year 2013 and 2014 as indicated below, and calculated each insurance premium by multiplying the respective insurance premium rates. On April 5, 2016, each of the instant insurance premium and its additional charges for the year 2013 and 2014, as indicated in the table of collection in the following table.

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