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(영문) 서울행정법원 2019.05.03 2018구합54798
고용산재보험료부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff (former: B) is a stock company (comprehensive construction company) that runs the construction business, etc., and the Defendant is the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Act”)

() Matters prescribed by Article 4 of the Employment Insurance Act and this Act concerning insurance business under the Industrial Accident Compensation Insurance Act shall be carried out by the Korea Workers' Compensation and Welfare Service (hereinafter referred to as the "Agency") under Article 10 of the Industrial Accident Compensation Insurance Act, entrusted by the Minister of Employment and Labor.

(Ban omitted) A public corporation that is entrusted by the Minister of Employment and Labor with the final settlement of the employment insurance premiums and industrial accident insurance premiums, as follows.

(4) If a business owner fails to make a report as referred to in paragraph (1) or makes a report is different from the fact, the Corporation shall investigate the fact and collect the final premium in full, if the business owner fails to pay the estimated premium after calculating the amount of the final premium, and if the business owner who has paid the estimated premium fails to do so, the Corporation shall return the excess amount or collect the shortage from the business owner when there is a difference between the estimated premium and the final premium already paid.

In such cases, an investigation plan shall be notified in advance to the business owner when conducting an investigation.

As a result, it was determined that the total amount of remuneration reported by the Plaintiff in the construction site part out of the total amount of remuneration in 2016 by the Plaintiff was less than KRW 2,028,514,845 in the case of employment insurance premiums, in the case of industrial accident insurance premiums, 2,056,14,035 in the case of industrial accident insurance premiums.

C. As a result, the Defendant’s portion of the construction site out of the total amount of remuneration in 2016, reflecting the Plaintiff’s subcontract price, etc., was determined as follows, to calculate the employment insurance premium.

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