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(영문) 대구지방법원 2017.02.03 2016구단1863
고용및산재보험료감액및반환신청거부처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff operated “B” manufacturing metal machinery from March 15, 1994 to October 12, 2010 (the closing date). On December 3, 2015, the Plaintiff reported the final premium of the employment insurance and industrial accident compensation insurance (hereinafter “employment insurance”) for the year 2010 at the Plaintiff’s workplace to the Defendant.

B. On December 30, 2015, the Defendant rendered the instant disposition that: (a) on December 30, 2015, the Plaintiff did not report the final premium in the year 2011; and (b) on the ground that the right to receive a refund of the premium has already expired, the reduction of the premium upon the Plaintiff’s application and the instant disposition is impossible

C. Although the Plaintiff filed an administrative appeal, it was dismissed on August 23, 2016.

【Unfounded facts, entry of evidence Nos. 1 and 5, and the purport of the whole pleadings】

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion was closed, and the Plaintiff became aware of the fact that the insurance premium was imposed on the fourth quarter of 2010 due to various circumstances, such as leaving the prison without being taken away from prison life. Considering the Plaintiff’s situation that is living in difficult living, the instant disposition should be revoked.

B. (1) According to the Act on the Collection of Insurance Premiums for Employment Industrial Accident Insurance, a business owner, who is a policyholder of employment industrial accident insurance, shall, in principle, pay the estimated premium to the defendant by March 31 of the pertinent insurance year, and pay the final premium by March 31 of the following insurance year, respectively, and if the already reported insurance premium exceeds the insurance premium under this Act, the business owner may request the correction of the insurance premium within one year after the expiration of the deadline for report (Articles 17 and 19), and the extinctive prescription of the final premium under Article 19 shall proceed from the first day of the following insurance year (the date on which the insurance relationship is terminated in the case of the business whose insurance relationship is terminated during the insurance year).

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