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(영문) 서울행정법원 2020.07.03 2018구합51201
산재보험료부과처분취소
Text

1. The employment insurance premium and industrial accident compensation insurance premium and its additional charges for the Plaintiff on December 19, 2017.

Reasons

Details of the disposition

The contents of the Plaintiff’s business and the Plaintiff’s insurance relationship are companies running display equipment, advertising production, indoor equipment business, design construction business, etc. from July 1, 1991, and each of the above businesses is operated after business registration as to manufacturing business (e.g., indoor architecture, event site construction, exhibition site installation, exhibition promotion center establishment, etc.).

The Plaintiff is entitled to the employment insurance and industrial accident compensation insurance (hereinafter referred to as "industrial accident insurance") by dividing into the “main company (date of formation: date of establishment: K, industrial accident insurance and employment insurance: the head office, location of the construction business: Seongdong-gu Seoul Metropolitan Government L, and fourth floor): and the “management number” by the package of construction works (date of establishment: September 14, 201: : Other types of construction business, employment insurance: M, and type of construction business, interior decoration, interior decoration and interior decoration, location: Seongdong-gu Seoul Metropolitan Government L, fourth floor); and when the employment insurance and industrial accident insurance are accompanied by the father, the Plaintiff is also subscribed to the employment insurance and industrial accident compensation insurance (hereinafter referred to as “industrial accident insurance”).

In addition, the plaintiff is also insured with industrial accident insurance as O, industrial accident insurance type: timber household manufacturing business, location, P).

According to Articles 5, 7, 8, and 9 of the former Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (amended by Act No. 14495, Dec. 27, 2016; hereinafter “former Employment Insurance Premium Collection Act”), and Articles 6 and 7 of the former Enforcement Decree of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (amended by Presidential Decree No. 26809, Dec. 30, 2015; hereinafter “former Enforcement Decree of the Insurance Premium Collection Act”), in principle, business owners of all businesses or places of business who employ workers shall become industrial accident insurance and employment insurance policyholders, and their insurance relationship shall be established on the date they started. Such as construction business, the same person shall be the same, and each business shall be the same.

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