1. The Defendant’s disposition of imposition of KRW 44,280,450 against the Plaintiff on December 22, 2014 is revoked.

1. Details of the disposition;

A. On February 5, 2003, the Plaintiff was a company established for the purpose of manufacturing steel products, wholesale and retail business, etc. from January 1, 2005, Article 14(3) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Insurance Premium Collection Act”), Article 13 of the Enforcement Decree of the same Act, and Article 12 of the Enforcement Decree of the same Act (hereinafter “Industrial Accident Compensation Insurance Premium Rates”) as “9101 wholesale and retail and consumer product repair business (insurance premium rate of 10/1,00,00 for 2012, 2011/100,000 for metal products,” and the Defendant’s Intervenor (hereinafter “ Intervenor”) applied the same type of business as “business 10/400 on the ground that it does not constitute an industrial accident cut of the Plaintiff’s employees on March 25, 2014,” and the Plaintiff’s business type of 10/60 on the ground that it constitutes an industrial accident cut of metal products.

C. In addition, the Defendant, on December 22, 2014, calculated by applying the premium rate for industrial accident compensation insurance calculated retroactively to the Plaintiff on December 22, 2014, totaling KRW 44,260,450 [The monthly insurance premium = KRW 22,651,690 ( KRW 20,132,020 for November or December 2014) calculated on November 2014 ( KRW 2,519,670 for December 2, 2014).