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(영문) 서울행정법원 2017.08.17 2016구합74217
정산보험료부과처분 취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company established on January 8, 2010 for the purpose of the construction and construction business, such as steel products, windows, and scraping business, and is engaged in the construction and construction business with its head office located in 58-19, Young-gu, Seoyang-gu, Busan Metropolitan City.

B. On May 1, 2015, the Defendant: (a) adjusted the total insurance premium of KRW 116,353,580 (=long-term care insurance premium of KRW 7,156,960 National Health Insurance premium of KRW 109,206,620) on the ground that the Plaintiff’s workplace was omitted from May 11, 2015 with respect to 51 employees, including A, who are daily workers, from May 2012 to December 2014 (hereinafter “instant workers”); and (b) adjusted the total insurance premium of KRW 116,353,580 (=long-term care insurance premium of KRW 7,156,960), and imposed it on the Plaintiff’s insurance premium of KRW 109,206,620) on May 2015.

(hereinafter “instant disposition”). C.

On June 22, 2015, the Plaintiff filed an objection with the Defendant’s Health Insurance Objection Committee by asserting that the instant workers were daily workers less than 20 days per month of construction site and were not subject to employment provided policyholders, but was dismissed on July 23, 2015.

On October 21, 2015, the Plaintiff filed an administrative appeal with the Health Insurance Dispute Mediation Committee, but was dismissed on June 10, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. For the following reasons, the instant disposition should be revoked on the ground that the Plaintiff’s assertion is unlawful.

1 The instant disposition was made on the premise that the instant workers are commercial workers and provided as employment provided policyholders.

However, the number of working days entered in the statement of daily employment income submitted by the Plaintiff to the Defendant at the time of the instant guidance and inspection is actually aimed at lowering the labor income tax at the request of the instant workers.

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