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(영문) 서울행정법원 2019.11.14 2019구합51178
보험료부과처분취소
Text

1. Of the instant lawsuit, the Defendant’s employment insurance premium of 8,038,380 won and industrial accident insurance premium of 20 November 20, 2018 and 17,630.

Reasons

1. Details of the instant case

A. The Plaintiff is a person who operates the D Manpower Office (hereinafter “instant workplace”) located in B and 1st floor C in Sungsung-si, and the instant workplace is written in the business registration certificate as “service business,” and the “type” as “human resources supply and job placement,” respectively.

The instant workplace is subject to the imposition of employment insurance premiums and industrial accident insurance premiums in accordance with the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Employment Insurance Premium Collection Act”).

B. On November 20, 2018, the Defendant urged the Plaintiff to notify the Plaintiff of the employment insurance premium of KRW 8,082,040 and industrial accident insurance premium of KRW 17,67,340.

(hereinafter referred to as “instant demand notice”). 【No dispute exists, entry of Gap evidence Nos. 1 and 2, and the purport of the whole pleadings

2. Whether the part concerning the claim for cancellation of the notice of demand in this case relating to the amount of KRW 8,038,380, and industrial accident insurance premium 17,630,340, among the lawsuit in this case is legitimate

A. The instant demand notice by the Defendant and the Defendant’s Intervenor is not an administrative disposition but a notification based on the “disposition of Notice of Payment”. Thus, the instant lawsuit is unlawful.

Meanwhile, under the premise that the Plaintiff sought revocation of the imposition of each employment insurance premium and industrial accident insurance premium on August 2017, 2017, September 9, 2017, 2017, October 10, 2017, and August 2018, the Defendant raised the instant lawsuit on January 11, 2019, on the premise that the Plaintiff sought revocation of the imposition of each employment insurance premium and industrial accident insurance premium on the same day. As such, the Plaintiff filed the instant lawsuit on January 11, 2019 after the date on which he/she became aware of each of the said imposition dispositions, the instant lawsuit

(Defendant’s preparatory brief dated September 11, 2019). However, the Defendant’s defense prior to the merits was erroneous in ascertaining the subject of the Plaintiff’s dispute, and thus, cannot be accepted.

B. From August 2017 to November 201, 2018, “the issuing power of integrated workplace notification” between the instant workplace and the instant workplace is as follows.

The date of issuance of a classification for aggregate number of purchase of insurance.

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