1. The part of the claim for revocation of the imposition of additional tax on the employment insurance premium and industrial accident insurance premium in the instant lawsuit shall be dismissed.

1. Details of the disposition;

A. On November 22, 2013, A, an employee of the Plaintiff, filed an application for medical care benefits and temporary disability compensation benefits with the Defendant on December 3, 2013, for industrial accident compensation insurance (hereinafter “industrial accident insurance”) and temporary disability compensation benefits on the part of the construction works related to the painting system (hereinafter “instant construction works”).

B. On December 30, 2013, the Defendant discovered the fact that the employment insurance and industrial accident insurance with respect to the foregoing construction are not subscribed, and ex officio takes measures to establish the employment insurance and industrial accident insurance relationship with respect to the said construction, and notified the Plaintiff thereof on December 30, 2013, the Plaintiff submitted a report on the employment insurance and industrial accident insurance premium for the year 2013 with the total remuneration for the instant construction as KRW 215,939,496 to the Defendant on April 24, 2014.

C. In April 2014, the Defendant imposed the employment insurance premium of KRW 3,339,680 on the Plaintiff, and the industrial accident insurance premium of KRW 7,989,760 on the Plaintiff.

However, while investigating the above disaster, the contract was found in which the total amount of the construction work in this case was stated as KRW 3,810,000,000, and the defendant, on June 2, 2014, as stated in the plaintiff's complaint of KRW 13,159,340, additional employment insurance premium of KRW 13,429,340, or all of them were erroneously recorded, thereby recognizing the fact of the above disposition to the extent recognized by the defendant.

The imposition of the industrial accident insurance premium of KRW 31,481,840 (hereinafter referred to as "instant disposition") and the imposition of KRW 1,315,920, additional dues for employment insurance premiums, additional dues for industrial accident insurance premiums of KRW 3,148,180.

E. On September 1, 2014, the Plaintiff appealed against the instant disposition and filed an administrative appeal with the Central Administrative Appeals Commission, but the said commission dismissed the appeal on April 14, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence 3, Eul evidence 6, the purport of the whole pleadings

2. Determination ex officio as to the additional tax portion.