The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the addition of the judgment as stated in paragraph (2) below, which emphasizes the Plaintiff as the grounds for appeal. Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2. Additional determination

A. Article 17(1) of the former Insurance Premium Collection Act provides that “A business owner of construction business, etc. shall report to and pay to the Corporation the estimated premium calculated by multiplying the estimated total amount of remuneration to be paid to the workers to be employed for each insurance year by the employment insurance premium rate and industrial accident insurance premium rate, respectively, for each insurance year.”

Article 19(1) and (2) of the same Act provides that “The owner of construction business, etc. shall report the final premium calculated by multiplying the total remuneration paid to workers employed by the end of each insurance year by the employment insurance premium rate and industrial accident insurance premium rate, respectively, to the Corporation by March 31 of the following insurance year, and where the amount of the estimated premium paid under Article 17(1) of the former Insurance Premium Collection Act exceeds the amount of the final premium, the defendant shall return the excess amount to the business owner, and if short, the business owner shall pay the shortage by March 31 of the following insurance year.

Article 19(4) of the same Act provides, “If a construction business operator fails to report the final premium or a report is different from the fact, the defendant shall collect the final premium in full from the business operator who fails to pay the estimated premium after investigating the fact and calculating the amount of the final premium, and if there is a difference between the estimated premium and the final premium already paid, the amount in excess shall be returned or collected from the business operator who has paid the estimated premium.”

The above provisions of the former Insurance Premium Collection Act.