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(영문) 대전고등법원 2021.01.14 2020누11488
고용보험료 및 산업재해보상보험료 징수 처분 취소
Text

The plaintiff's appeal is dismissed.

2. The costs of appeal, including the costs of appeal due to the participation, are all assessed against the Plaintiff.

Reasons

1. This part of the grounds of the judgment of the court of first instance is identical to that of the corresponding part of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

However, the defendant Labor Welfare Service Act No. 10 of the 2nd 10th e.g., “Defendant Labor Welfare Service” was added to “Defendant Labor Welfare Service” under the premise that the Plaintiff was engaged in “human resources supply business” by employing daily workers.

2. The grounds stated in this part of the disposition of this case are as follows, and the reasons stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are the same as those stated in paragraph 3 (including the attached Form) of the judgment of the first instance, except for a partial modification as follows. Thus, this part of the disposition of this case is acceptable.

Each "Defendant Labor Welfare Corporation" in the 2nd and 7th and 1-2 of the 5th and 7th and each "Defendant Labor Welfare Corporation" shall be raised as "Defendant Assistants".

Part 5 3 "Materials for Reporting on Collection of Income by National Tax Service" is added to "(the document of payment of the daily wage and salary income reported to the National Tax Service)".

5 Beginning 70 construction enterprises, etc., the “70 construction enterprises, etc.” shall be added to the “(including some enterprises which are not or are not on the construction site)”.

At the bottom of the 5th place, each "this Court" of the 10th parallels 2 and 6th parallels shall be made "the court of first instance".

Part 6 In addition, “E (E on January 30, 2019)” and “R (R on January 30, 2019)” after the first sentence are added.

6. N. 5 to 6 “N.” (W.1. 30, 2019) and “B.” Subsequent S. Co., Ltd. (W. 12, 2019) and “B.”

7 The following shall be added to the end of the 7th page:

Moreover, the Plaintiff prepared and reported the daily wage and salary payment statement on the status of a person with no interest in collecting the source for the above labor cost (wages) paid to the workers.

The following shall be added to the conduct of No. 14 of the 7th page:

“The foregoing system claimed by the Plaintiff” means that the Plaintiff is an employee on behalf of the construction company on its day.

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