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대법원 86누518

Case No. 86Nu518, Revocation of Administrative Disposition (행정처분취소)행정처분취소

Decided1986. 12. 09. Court대법원Plaintiff (company) won
AI-generated English translation (summary, key points, decision summary and full text) for reference only — not an official translation and without legal effect. The Korean original below is authoritative.
AI Easy read — AI summary of this decision
AI-generated summary for reference only — the Korean original below is authoritative.

This Korean Supreme Court (대법원) case involved a window and door installation company that processed and installed plastic products. Even though the company's business registration certificate (사업자등록증) listed its industry as 'manufacturing,' the Court held that its classification under the Industrial Accident Compensation Insurance Act (산업재해보상보험법) should be based on the actual nature of its business and work methods, which were construction-related. As a result, the administrative disposition imposing insurance premiums based on the manufacturing rate—rather than the construction industry rate—was ruled unlawful.

Key takeaways
  • CaseA window and door installation company was charged industrial accident insurance premiums at the manufacturing rate based solely on its registered business type.
  • OutcomeThe Supreme Court ruled that the actual construction-related nature of the work, not the formal registration, should determine the industry classification, making the manufacturing rate assessment unlawful.
  • LessonEmployers should ensure their industrial accident insurance premiums are classified based on their real business activities, not just what is written on their business registration.
Issues
  • The criteria for determining which industry classification applies to a business under the Industrial Accident Compensation Insurance Act (산업재해보상보험법)
  • How to classify a business when the industry type listed on the business registration certificate (사업자등록증) differs from the actual business activities
  • The requirements for treating a window/door installation business as absorbed into the manufacturing industry classification
Key reasoning

The Court established that determining whether a business is covered under the Industrial Accident Compensation Insurance Act (산업재해보상보험법), and under which industry classification, cannot rely solely on the formal business license or registered industry type. Instead, the actual content of the business operations and the real nature of the work performed must be comprehensively considered. In this case, the plaintiff's company primarily engaged in window and door construction work, even though it also processed plastic materials as part of that work. Since the core business was construction-related installation work rather than independent manufacturing, it could not be properly classified as a 'manufacturing' business. Therefore, applying the manufacturing insurance premium rate instead of the construction industry rate was legally incorrect.

Summary of Decision (English, AI translation)

In determining whether a business is one subject to the application of the Industrial Accident Compensation Insurance Act (산업재해보상보험법), consideration must be given not only to the license or registered type of business of the relevant workplace, but also comprehensively to the actual content of the business and the form of the work performed.

Full text (English, AI translation) 4,281 chars

[Plaintiff, Appellee] Kim Bang-bu

[Defendant, Appellant] Head of the Jeju Regional Office, Ministry of Labor

[Original Judgment] Gwangju High Court, Judgment of June 26, 1986, Case No. 85Gu101

[Order]

The appeal is dismissed.
The costs of the appeal shall be borne by the Defendant.

[Reasoning]

The grounds of appeal are examined.

In determining whether a business is one to which the Industrial Accident Compensation Insurance Act (산업재해보상보험법) applies, not only the license or registered type of business of the workplace but also the actual content of the business and the form of work performed must be comprehensively considered. According to the reasoning of the judgment below, the court below found, based on the evidence cited, that the Plaintiff obtained a license for the window and door construction business from the Governor of Jeju Province on June 8, 1983, and has been operating a window and door construction business under the trade name "Jechang Sanupsa" at his address, employing a total of 14 employees consisting of 4 in administrative work, 3 in the window and door manufacturing division, and 7 in the window and door installation division.

Examining the content of the Plaintiff's business and the form of work through the record, the Plaintiff first receives a subcontract for a specific window and door construction project from the main contractor of the building construction, and in the process of executing this work, purchases "Lucky Hi-Sash," a plastic product manufactured elsewhere, and using this as raw material, cuts or joins it to sizes suitable for the specific building to manufacture window frames, installs these in the building using cement and adhesives, then manufactures window sashes to fit the frames through the same process, attaches them to the frames, and thereafter installs locking devices and the like, thereby completing the contracted construction. As for the number of employees, the Plaintiff employs approximately 14 persons in total—4 in administrative work, 3 in the window and door manufacturing division, and 7 in the window and door installation division—such that only 3 or 4 out of the total number of employees are engaged in the manufacture of windows and doors. Based on these findings, even though the type of business is listed on the Plaintiff's business registration certificate as "manufacture of plastic products and construction," for purposes of the application of the Industrial Accident Compensation Insurance Act, the Plaintiff should be regarded as a window and door construction business operator whose main business is window and door construction, which is a type of specialty construction business under Article 5 of the Construction Business Act (건설업법) and Article 8 of the Enforcement Decree of the same Act. The Plaintiff's above form of business (construction work) cannot be deemed to fall under "construction directly performed by a manufacturer, in which goods manufactured by the manufacturer itself constitute the main component," as provided in Article 5, Item 5 of the Industrial Accident Compensation Insurance Premium Rate Notification (Ministry of Labor Notification No. 84-34), which governs cases where a business is to be absorbed into and treated as a manufacturing business, and Article 8 of the Industrial Accident Compensation Insurance Application Standards, a Ministry of Labor internal rule (예규). Therefore, the Defendant's disposition imposing the industrial accident insurance premiums at issue in this case, on the ground that the Plaintiff's business was a chemical products manufacturing business, is unlawful in its entirety. The judgment below, which reached the same conclusion, is justified, and there is no error of law, as argued in the grounds of appeal, resulting from a misapprehension of the legal principles concerning the application of the Labor Standards Act (근로기준법) and the Industrial Accident Compensation Insurance Act. The argument is without merit.

Accordingly, the appeal is dismissed, and the costs of the appeal are to be borne by the losing party. This judgment is rendered as stated in the Order by the unanimous opinion of the Justices involved.

Justice Yoon Il-yeong (Presiding Justice), Lee Myeong-hee, Choi Jae-ho, Hwang Seon-dang

【판결요지】

산업재해보상보험법의 적용을 받는 사업인지 여부를 결정함에 있어서는 그 사업장의 면허나 등록업종뿐 아니라 현실적인 사업내용과 작업형태를 두루 참작하여야 한다.

【참조조문】

산업재해보상보험법 제4조

【주문】·【이유】 전문 1,389자 · 펼쳐 보기

【원고, 피상고인】 김방부

【피고, 상 고 인】 노동부 제주지방사무소장

【원심판결】 광주고등법원 1986.6.26 선고 85구101 판결

【주 문】

상고를 기각한다.

상고 소송비용은 피고의 부담으로 한다.

【이 유】 상고이유를 판단한다.

산업재해보상보험법의 적용을 받는 사업인지 여부를 결정함에 있어서는 그 사업장의 면허나 등록업종뿐 아니라 현실적인 사업내용과 작업형태를 두루 참작하여야 할 것이다. 원심판결 이유에 의하면, 원심은 그 거시증거에 의하여, 원고는 1983.6.8 제주도지사로부터 창호공사건설업에 관한 면허를 받아 주소지에서 제창산업사란 상호아래 사무직 4명, 창호제작부분 3명, 창호시공부분 7명, 도합 14명의 직원을 두고 창호공사건설업을 경영하고 있는 사실을 확정하고 있다.

기록에 의하여 원고가 하는 위 사업내용과 작업형태를 살펴보면, 원고는 먼저 건축의 수급인으로부터 특정된 창호공사의 도급을 받고 이를 시공하는 과정에서 타처에서 생산된 플라스틱제품인 럭키 하이샷시를 구입, 이를 원재료로 하여 특정건물에 적합한 크기로 절단 또는 접합하는 등의 방법에 의하여 창틀을 제작하고 시멘트 및 접착제를 사용, 이를 건물에 설치한 다음, 같은 공정을 거쳐 창틀에 맞는 창짝을 제작, 이를 창틀에 부착하고 그후 시정장치를 하는 등의 과정을 거쳐 수급한 공사를 마치는 것이고, 그 고용인원을 보면 사무직 4명, 창호제작부분 3명, 창호시공부분 7명 도합 14명 정도의 직원을 두고 있어 창호제작에 종사하는 고용인은 전체인원중 3,4명에 불과한 사실을 인정할 수 있는 바, 위 인정사실에 의하면 비록 원고의 사업자등록증상 사업의 종류가 플라스틱제품 제조 및 건설로 기재되어 있다 하더라도 산업재해보상보험법의 적용에 있어서 원고는 건설업법 제5조, 동법시행령 제8조 소정의 전문건설업의 일종인 창호공사를 주된 업으로 하는 창호공사건설업자라 할 것이고, 원고의 위와 같은 사업(공사)형태는, 제조업으로 흡수 적용할 경우를 규정한 산업재해보상보험요율고시(노동부 고시 제84-34호)제5조 제5호 및 노동부 예규인 산업재해보상보험적용기준 제8조 소정의 "제조업체에서 자가제조한 물품이 주가 되어 당해 제조업자가 직접 설치하는 공사"에 해당된다고 볼 수는 없을 것인즉 피고가 원고의 사업을 화학제품제조업이라고 보고 부과한 이 사건 산업재해보험료의 부과처분은 모두 위법하다고 할 것이므로 같은 취지의 원심판결은 정당하고, 거기에 소론과 같은 근로기준법 및 산업재해보상보험법의 적용에 관한 법리오해등의 위법이 있다 할 수 없다. 논지는 이유없다.

이에 상고를 기각하고, 상고 소송비용은 패소자의 부담으로 하기로 하여 관여법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 윤일영(재판장) 이명희 최재호 황선당

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