산재보험의 사업종류변경, 보험료 부과 및 납입고지의 처분성

The Act on the Collection of Insurance Premiums stipulates that the Korea Workers’ Compensation and Welfare Service (hereafter “COMWEL”) shall charge employment and industrial accident insurance premiums while the Health Insurance Corporation collects them. Industrial accident insurance premiums are the product of total wages and the industrial accident insurance rate. The industrial accident insurance rate differs by business type. If a business’s type changes in practical terms, COMWEL sends a notification letter regarding this change and charges the new corresponding industrial accident insurance premium. Then notices about the payment of additional industrial accident insurance premiums are included in comprehensive notifications about the four major public insurance policies made by the Health Insurance Corporation. This situation causes issues about whether ① COMWEL’s business type change decisions, ② COMWEL’s charging of insurance premiums, and ③ payment notices made by the Health Insurance Corporation are subject to administrative litigation. The Lower Court denied ① as the subject of administrative litigation, while the Central Administrative Appeals Commission acknowledged ① and ③ but denied ② as the subjects of administrative litigation. The Supreme Court acknowledged that rejection of the change of business type is the subject of administrative litigation, which has been deemed to be a reasonable stance. However, “rejection” under the Administrative Litigation Act solely refers to rejections made when applied administrative actions are deemed to be the subject of administrative litigation. Therefore, rejecting ① as a subject of administrative litigation is based on the premise that ① is a subject of administrative litigation, and thus whether ① and its rejection are subjects of administrative litigation cannot be treated separately. The Supreme Court’s ruling that acknowledged the rejection of ① as a subject of administrative litigation has been deemed reasonable, so ① should also be regarded as a subject of administrative litigation. Moreover, as ② is considered to be a payment order that obliges a business owner to make a specified monetary payment, it should also be acknowledged as a subject of administrative litigation. This conclusion in turn means that ② is an administrative order charging an insurance premium. Also, the quarterly notice about the payment of insurance premiums made by the Health Insurance Corporation, entitled “Payment Notice about Insurance Premiums,” is an administrative order for collection that includes the charging of arrears, so ③ should also be regarded a subject of administrative litigation. This notice is also issued based on the premise that ③ is a subject of administrative litigation.