The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Purport of claim and appeal

purport.

1. The summary of the case and the facts premised on the case

A. The summary of the instant case pertains to the Plaintiff’s claim seeking revocation of the imposition of the employment insurance premium and the industrial accident insurance premium by asserting that the Defendant’s imposition of KRW 70,802,840,00 in the aggregate of the employment insurance premium and the industrial accident insurance premium (hereinafter collectively referred to as “labor insurance premium”) against the Plaintiff on the grounds that the defense-related purification project in Ulsan-si, which was entrusted by the Korea Marine Environment Management Corporation, constitutes a construction business subject to the integrated collection method under the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter referred to as the “Insurance Premium Collection Act”).

The first instance judgment accepted the Plaintiff’s claim on the ground that the Defendant’s disposition of imposing labor insurance premiums was unlawful since the Plaintiff’s defense-related purification business conducted cannot be deemed as a construction business subject to the method of collecting prime contractor under the Insurance Premium Collection Act. The Defendant appealed against this.

[Attachment of the relevant Acts and subordinate statutes]

B. The premise facts [based on recognition] A1-1, 2, 3, 3, 1-1, 2, 3, 2-3, 4-1, 2-2, 8, 9, 11, 14, 15, 17, 20, 24, 25, and 26, and the purport of the whole pleadings (i.e., underwater construction business, electrical construction business, construction business, ocean waste collection business, deposited pollutant collection business, etc. The Defendant is entrusted by the Minister of Employment and Labor with the authority to impose and collect insurance premiums, etc. under the Industrial Accident Compensation Insurance Act.

⑵ 해양환경관리공단과 원고 사이의 방어진항 정화사업 위탁계약 ㈎ 해양환경관리공단은 2012. 4. 6. 울산시...