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Reasons
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(영문) 서울행정법원 2015.12.18 2013구합61623
고용보험료 및 산업재해보상보험료 등 부과처분취소
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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 Defendant: (a) selected the Plaintiff, who is a construction business operator, as a place of business subject to the final settlement of the employment insurance premium and industrial accident compensation insurance premium in 2012 (hereinafter “employment and industrial accident compensation insurance premium”); and (b) followed the final settlement procedure.

B. On October 9, 2012, the Defendant received various data for final settlement from the Plaintiff, calculated the total annual remuneration in question as shown in Table 1, calculated the employment and industrial accident insurance premium by multiplying the total annual remuneration by the insurance premium rate, respectively, and issued a disposition of collecting employment and industrial accident insurance premium for the pertinent year from 2009 to 2011, as shown in Table 2.

(이하 고용ㆍ산재보험료 및 그에 대한 각 가산금의 합계액 1,451,504,380원의 징수처분을 ‘이 사건 처분’이라 한다). [표 1] 구분 2009 2010 2011 산재보험(원) 본사 신고 4,724,619,074 6,457,851,651 5,124,233,706 결정 4,229,777,074 8,679,396,261 4,118,232,181 건설 신고 49,611,134,826 74,174,342,777 17,670,064,617 결정 52,008,338,182 83,226,600,193 38,957,101,949 고용보험(원) 본사 신고 6,500,063,480 13,018,273,786 5,124,233,706 결정 4,229,777,074 8,679,396,261 4,836,233,706 건설 신고 49,698,690,826 69,954,658,702 17,670,064,608 결정 52,008,338,182 83,226,600,193 40,955,681,905 [표 2] 구분 고용보험(원) 산재보험(원) 연도 보험료 가산금 연체금 보험료 가산금 연체금 2009 본사 -30,668,950 -3,565,190 건설 71,680,250 7,168,020 26,664,770 55,063,760 5,506,370 20,483,400 2010 본사 -58,613,250 17,328,050 1,732,800 3,950,670 건설 192,671,220 19,267,110 43,928,950 229,565,250 22,956,520 52,340,820 2011 본사 -3,384,560 -7,902,280 건설 357,880,680 35,788,060 30,061,920 490,027,760 49,002,760 41,162,310 합계 529,565,390 62,223,190 100,655,640 780,517,350 79,198,450 117,937,200

C. On January 7, 2013, the Plaintiff installed an elevator, system, furniture, lighting, central water purification device, hot-water ridge, unmanned guard system, etc.

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