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(영문) 서울행정법원 2017.08.10 2016구합5365
고용보험료및산업재해보상보험료부과처분취소등
Text

1. On December 22, 2014, the Defendant’s final premium and additional charges on the employment insurance for the Plaintiff on December 22, 2011, together with 49,489.

Reasons

1. Details of the disposition;

A. The plaintiff is a company established on January 27, 1989 for the purpose of construction business, etc.

The details of the Plaintiff’s purchase of employment insurance and industrial accident compensation insurance (hereinafter “industrial accident insurance”) related to the instant case are as follows:

The Industrial Accident Insurance Co., Ltd. (Employment Insurance Co., Ltd.) on June 29, 1989 on June 29, 1989, which is the date the separate insurance management number of the place of business is established, the Industrial Accident Insurance Co., Ltd., 907-00-3030361-1, July 1, 1995.

As a result of final settlement of final premium in 201 and 2012 with respect to the Plaintiff’s workplace, the Defendant confirmed that part of the total amount of remuneration was omitted, and issued a disposition to collect employment premium of KRW 1,304,637,400 in total to the Plaintiff on December 20, 2013 (hereinafter “first final settlement disposition”).

On December 31, 2013, the Plaintiff paid it.

C. Since then, the audit by the Board of Audit and Inspection was conducted on the Defendant’s first final settlement of accounts.

On February 9, 2015, the Board of Audit and Inspection deemed that the Defendant still omitted part of the Plaintiff’s total amount of remuneration at the first final settlement of accounts, and collected less than KRW 92,643,01 of employment insurance premium in 201 and 2012, and industrial accident insurance premium 21,830,080 from the Plaintiff.

The defendant implemented the financial accounts in accordance with the above corrective measures by the Board of Audit and Inspection.

In the process of calculating the total amount of remuneration in 2011 and 2012, the Defendant considered that the remuneration of the employee in the account “other account substitution cost” was omitted, and determined the total amount of remuneration, employment insurance premium and industrial accident insurance premium as follows:

51,791, 256, 282, 985, 894, 242, 111,030, 884, 540, 884, 540, 490, 498, 990, 804, 9704, 970, 9704, 970, 9705, 57,494, 02, 202, 2434, 323, 903, 710, 82, 82, 564, 574, 1574, 348, 490, 106, 261, 3614, 194, 205, 202, 202, 202, 2434, 93, 710

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