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(영문) 서울행정법원 2018.11.15 2016구합81918
산재보험료등부과처분취소 청구의소
Text

1. The Defendant’s place of business on September 13, 2016, 2013, 2014, and 2015 pertaining to the Plaintiff’s place of business, respectively.

Reasons

1. Details of the disposition;

가. 원고는 2010. 7. 19. 설립되어 조경공사업, 토목건축공사업 등을 영위하는 회사로, 2010. 8. 20. 본사 사업장에 관하여, 2010. 8. 25. 일괄유기 사업장에 관하여 각 고용보험 및 산업재해보상보험에 가입하였다.

B. The Defendant selected the Plaintiff as a workplace subject to the final settlement of the employment insurance premium and industrial accident compensation insurance premium, and conducted the final settlement procedure. The Defendant calculated the total annual remuneration by receiving various data for the final settlement from the Plaintiff, and by multiplying the total annual remuneration by the insurance premium rate, respectively. On September 13, 2016, the Defendant short of the insurance premium for the year 2013 employment insurance and industrial accident compensation insurance for the Plaintiff (1,673,120 won in shortage of the insurance premium for the year 8,062,590 employment insurance premium and industrial accident compensation insurance premium for the year 27,710,490 won in shortage of the insurance premium and industrial accident compensation insurance premium for the year 2014, 23,456,670 won in shortage of the employment insurance premium for the year 2014, 40,000,000 won in total, 80,000 won in total, 361,3608,196,7000.

(hereinafter “each disposition of this case”). (c)

Meanwhile, the total amount of remuneration after the pertinent annual investigation is calculated by adding the items of remuneration to the total amount of remuneration on the settlement of accounts and subtracting the items of remuneration reduction. The said amount of remuneration is calculated according to the following formula pursuant to Article 11(2)2 of the Enforcement Decree of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Enforcement Decree of the Employment Insurance Premium Collection Act”), and the Defendant is the president of each account in 2013.

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