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(영문) 서울고등법원 2018.08.23 2017누67904
산재보험료부과처분취소
Text

1. Of the judgment of the first instance, the part on Defendant Labor Welfare Corporation and the part on Defendant National Health Insurance Corporation.

Reasons

1. Details of the disposition;

A. The Plaintiff, a corporation established pursuant to the Korea Rural Community Corporation and Farmland Management Fund Act, establishes and operates a branch office in consideration of the competent beneficiary area and administrative district. The Plaintiff’s leisure and loan (hereinafter “instant business establishment”) has been subject to application of the type of business under the Industrial Accident Compensation Insurance Act from January 1, 200 to “90502 business service business” from January 1, 200.

B. As a result of conducting a fact-finding survey on the instant workplace around October 2015, Defendant Korea Workers’ Compensation and Welfare notified the Plaintiff that the business type of the instant workplace is changed from January 1, 2000 to “8,004 Agricultural Service,” for the purpose of providing agricultural water among the “8004 Agricultural Service Business” among the “8004 Agricultural Service Business” in the table of the business types of industrial accident insurance premium rates by type of business publicly notified by the Minister of Employment and Labor, on the grounds that the business type of the instant workplace is a business operating reservoirs, bonded water pumping, irrigation, and irrigation facilities.

(hereinafter “instant change disposition”). C.

Accordingly, on December 21, 2015, Defendant National Health Insurance Corporation collected and notified additional industrial accident insurance premiums of KRW 50,243,830 in 2012, KRW 49,016,720 in 2013, and KRW 45,890,540 in 2014 to the Plaintiff.

(hereinafter “instant collection disposition”). D.

The plaintiff is "each of the dispositions of this case," which is "the alteration disposition and collection disposition of this case."

(1) On February 11, 2016, an administrative appeal was filed with the Central Administrative Appeals Commission, but all of the appeals was dismissed on August 23, 2016. [Grounds for recognition] The facts of absence of dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 through 1, and Eul evidence No. 1 (including additional numbers), and the purport of the whole pleadings.

2. The plaintiff's assertion

A. Of the entire workers of the instant workplace, the duties of employees of the Water Resources Management Division (including branches) fall under “agricultural service business” 8004. However, the duties of the rest of the employees (members of the Farmland Bank and the Regional Development Department) are responsible for supervision or supervision, and the formulation of a project plan.

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