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(영문) 부산지방법원 2018.05.31 2018구합20239
고용보험료 및 산업재해보상보험료 등 징수
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. On July 18, 2012, the Plaintiff subscribed to respective employment insurance and industrial accident compensation insurance (hereinafter “employment insurance”) on August 1, 2012, with respect to the head office and the overall construction of the company engaged in building construction business, engineering work business, etc.

B. Around 2016, the Defendant: (a) selected the Plaintiff as a workplace subject to the final settlement of the insurance premium for industrial accident in 2016; (b) conducted the final settlement procedure; (c) calculated the total annual remuneration by receiving various data for the final settlement from the Plaintiff; and (d) calculated the insurance premium for industrial accident by multiplying the total annual remuneration by the insurance premium rate, respectively; and (e) issued a disposition to collect the insurance premium for the pertinent year from 2013 to 2015 (hereinafter “instant disposition”).

(see the following table). The amount additionally collected as total remuneration after an annual investigation is conducted is the amount limited to the amount of the insurance premium already paid by the Plaintiff and the amount appropriated from the insurance premium already paid by the Plaintiff based on the calculated and determined method as above. The detailed details are as follows.

(1) Additional collection related to the industrial accident insurance in 2013: 14,629,880 [14,872,450 won = 73,382,920 won (i.e., determined industrial accident insurance premium - 58,510,470 won) - 242,570 won to be additionally collected in relation to the employment insurance in 2013] (ii) 5,120,40 won to be additionally collected in relation to the employment insurance in 2013 [2,843,03,00 won [25,735,120 won of the determined industrial accident insurance premium - 19,892,090 won of the already paid employment insurance premium - 25,72,590 won of the already paid insurance premium in 2014 - 17,949, 4700 won of the additionally collected amount related to the industrial accident insurance in 2014] (i.e., 25060 won of the amount for employment insurance premium -60.

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