The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

In determining whether the type of business of an industrial accident compensation insurance policyholder falls under any category of business in the list of the industrial accident compensation insurance premium rates publicly notified by the Minister of Employment and Labor pursuant to Article 14 (3) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance and Article 12 of the Enforcement Rule of the same Act, it shall be taken into consideration equally the business objectives of the

(2) On June 27, 2003, the court below decided that the plaintiff's business constituted an industrial accident compensation insurance premium rate publicly notified by the Minister of Employment and Labor after comprehensively taking into account the following: ① the plaintiff's business was conducted mainly within his/her workplace after subcontracting the production of vessel block to an intra-company subcontractor; ③ the office management employees of the plaintiff's company engaged in the management of the plaintiff's business are also systematically combined for the purpose of manufacturing vessel block; ② the risk of disaster or economic activities' homogeneity and main final products, work processes, etc. in the business are different when compared with the plaintiff's business with the intra-company subcontractor; ② the plaintiff involved in the production of vessel block and planned the vessel block to be produced by providing the intra-company subcontractor with materials and facilities by arranging the design drawings by manufacturing process and supplying the vessel block to the intra-company subcontractor; ③ since the plaintiff's business constituted manufacturing business under the Korean Standard Industrial Classification; ③ the company's business type manufacturing the vessel block in a similar form as similar to the plaintiff's business type or repair business.

Examining the above legal principles and records in light of the above legal principles and records, the court below's above.