The case holding that the disposition imposing the employment insurance premium by applying the public notice of the labor ratio of the Minister of Labor applied to industrial accident compensation insurance when calculating the total amount of wages forming the basis for computing the final employment

Article 62 (2) of the former Industrial Accident Compensation Insurance Act (amended by Act No. 581 of Feb. 8, 1999) (see current Article 13 (6) of the Act on the Collection of Insurance Premiums, etc. for the current Employment Insurance and Industrial Accident Compensation Insurance), Article 56 (4) of the former Employment Insurance Act (amended by Act No. 5514 of Feb. 20, 1998) (see current Article 13 (6) of the Act on the Collection of Insurance Premiums, etc. for the Employment Insurance and Industrial Accident Compensation Insurance)

Dongbu Construction Co., Ltd. (Seoul International Law Firm, Attorney Hong Hong-han, Counsel for defendant-appellant)

Korea Workers' Compensation and Welfare Corporation (Attorney Gyeong-sung, Counsel for defendant-appellant)

Seoul High Court Decision 2007Nu6856 decided August 30, 2007

The appeal is dismissed. The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Based on the evidence of the court below, the plaintiff can easily calculate the total amount of wages of the Corporation, which is the basis of the total wage in 197 when it reports and pays the employment insurance premium for the year 197 as its main business, but it is difficult to accurately calculate the total amount of wages of the Corporation. However, it is deemed that the above method calculated by the plaintiff was erroneous, and that the defendant is not in accordance with Article 62(2) of the former Industrial Accident Compensation Insurance Act (amended by Act No. 581, Feb. 8, 199; hereinafter referred to as the "former Industrial Accident Insurance Act"), which is difficult to determine the total amount of labor insurance premium for the year 197, based on Article 62(2) of the former Employment Insurance Act (amended by Act No. 970, Apr. 1, 199; hereinafter referred to as the "Public Notice of this case"), and thus, it is difficult to determine the total amount of labor insurance premium and additional dues for each of the plaintiff 1 to calculate the total amount of wages.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Hong-hoon (Presiding Justice)