1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On January 28, 1997, the Plaintiff was a corporation established for the main business purpose of construction, civil engineering, and soil construction as its main business, and was subscribed to industrial accident compensation insurance and employment insurance respectively by dividing it into the head office (workplace management number 416 - 81 - 16706 - 0) and the overall construction site (workplace management number 416- 81 - 16706 - 6).

B. The Defendant, among the construction enterprises, selected a business establishment that has larger difference between the total amount of remuneration under the insurance premium report already reported and the total amount of remuneration assumed through the National Tax Service’s data on remuneration, etc., and was selected as a business establishment subject to the final settlement of construction business in the second half of 2013.

C. Accordingly, the Defendant imposed KRW 33,810,250 (hereinafter “instant disposition”) on the Plaintiff on January 17, 2014, based on the materials submitted to the Plaintiff by requesting relevant data, etc. for the settlement of insurance premiums, based on the adjusted insurance premium from 2010 to 2012, which was estimated by applying the labor ratio publicly notified by the Minister of Employment and Labor to the total amount of subcontracted construction costs, and KRW 33,810,250, which is the difference between the insurance premium already paid and the insurance premium already paid.

In response, the plaintiff filed an administrative appeal on April 7, 2014, but the Central Administrative Appeals Commission dismissed the decision on October 14, 2014.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, and purport of the whole pleadings

2. Whether the disposition is lawful;

A. In principle, the Plaintiff’s Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Insurance Premium Collection Act”) permits the final premium to be calculated on the basis of the total amount of remuneration actually paid. However, only in cases where it is impossible to grasp the total amount of remuneration actually paid by objective evidentiary data, the total amount of remuneration calculated on the basis of labor ratio exceptionally. In addition, it is only one way to calculate the amount close to the total amount of remuneration actually paid.

However, the defendant.