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대법원 90누28

Revocation of Industrial Accident Compensation Insurance Premium Assessment산업재해보상보험료부과처분취소

Decided1990. 05. 11. Court대법원Employer 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 case involved a company that manufactured copper capillary tubes and supplied them to a home appliance manufacturer. The Supreme Court established the principle that when classifying a business type (사업종류) for the purpose of applying industrial accident compensation insurance (산업재해보상보험) premium rates, authorities must comprehensively consider not only the stated business purpose and registered business category, but also the actual business activities and the nature of the work performed. The Court held that since the copper capillary tubes were used as components for air conditioners and refrigerators, the business should be classified as 'manufacture of electric machinery and appliance parts,' rather than as general metal product manufacturing.

Key takeaways
  • CaseAn insurance authority assessed industrial accident insurance premiums by classifying a copper capillary tube manufacturer as a general metal product manufacturer.
  • OutcomeThe Supreme Court ruled that the company should instead be classified as a manufacturer of electric machinery and appliance parts, based on the actual end-use of its products.
  • LessonEmployers should recognize that insurance premium classification depends on the true nature and end-use of business activities, not just the type of raw material used or nominal business registration.
Issues
  • What criteria should be used to determine business type classification for applying industrial accident compensation insurance premium rates
  • Whether a copper capillary tube manufacturer should be classified under electric machinery and appliance manufacturing or metal product manufacturing
Key reasoning

The Court reasoned that determining the proper business classification (사업종류) for insurance premium purposes cannot rely solely on the company's stated business objective or its formal business registration category. Instead, the real substance of the business operations and the actual form of work performed must be examined together. In this case, since the copper capillary tubes were specifically manufactured for use as components in household electric appliances such as air conditioners and refrigerators, the final use of the product and its manufacturing process were key factors. Taking these into account, the Court concluded that classifying the business as 'manufacture of household electric machinery and appliance parts' was appropriate, rather than classifying it merely as metal product manufacturing based on the raw material used (copper).

Summary of Decision (English, AI translation)

In determining whether a company's type of business falls under any of the businesses listed in the Business Type Illustration Table of the Industrial Accident Compensation Insurance Premium Rate Table publicly notified by the Minister of Labor pursuant to Article 21 of the Industrial Accident Compensation Insurance Act (산업재해보상보험법) and Article 46 of its Enforcement Decree (같은법시행령), consideration must be given not only to the purpose of the business and the registered type of business of the workplace, but also, comprehensively, to the actual business content and form of work.

Full text (English, AI translation) 3,169 chars

[Plaintiff, Appellee] Keosung Electric Co., Ltd., Litigation Representative Attorney Lee Jeong-woo
[Defendant, Appellant] Head of Gumi Regional Labor Office

[Judgment Below]

Daegu High Court Decision 88Gu903 dated November 22, 1989

[Order]

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

[Reasoning]

We examine the grounds of appeal.

In determining which category of business the Plaintiff company's type of business falls under—whether it is electrical machinery and equipment manufacturing, or metal products manufacturing through metal processing—among the examples listed in the Table of Business Types under the Table of Industrial Accident Compensation Insurance Premium Rates announced by the Minister of Labor pursuant to Article 21 of the Industrial Accident Compensation Insurance Act (산업재해보상보험법) and Article 46 of the Enforcement Decree of the same Act, it is necessary to comprehensively consider not only the business purpose and the registered type of business at the place of business, but also the actual content of the business and the form of work performed (see this Court's Decisions 86Nu518 dated December 9, 1986; and 87Nu1078 dated February 28, 1989).

The court below determined that the copper capillary tubes manufactured by the Plaintiff company and supplied to non-party companies Goldstar, Samsung, and Daewoo Co., Ltd. are manufactured according to the specifications requested by those non-party companies, through the manufacturing process as found by the court below, in accordance with their orders; and that since these tubes, once supplied to the said non-party companies, are used only as parts for the refrigerant circuits of air conditioners and refrigerators—that is, as parts of household electrical machinery and equipment—in light of such manufacturing process and the intended use of the product, the court below held that the Plaintiff company's manufacture and production of copper capillary tubes should be classified under "household electrical machinery and equipment parts manufacturing" among the examples listed in the Table of Business Types of the Table of Industrial Accident Compensation Insurance Premium Rates announced by the Minister of Labor. This determination does not contain any violation of the rules of evidence or any error in the misapprehension of law as argued in the grounds of appeal.

Moreover, it is clear from the content of the judgment below that the court below classified the Plaintiff company's business type as "electrical machinery and equipment parts manufacturing" by taking into account, in addition to the above circumstances, the fact that the Plaintiff company's accident rate was low merely as a reference factor, and not solely on the ground that the accident rate was low. Therefore, this part of the grounds of appeal is also without merit.

Accordingly, the appeal is dismissed, and the costs of the appeal are to be borne by the Defendant. This Judgment is rendered as set forth in the Order by the unanimous opinion of the participating Justices.

Justice Park Woo-dong (Presiding Justice), Lee Jae-seong, Yoon Young-cheol, Kim Yong-jun

【판결요지】

회사의 사업종류가 산업재해보상보험법 제21조, 같은법시행령 제46조에 의한 노동부장관 고시의 산업재해보상보험료율표의 사업종류예시표 중 어느 사업에 해당하는지의 여부를 결정함에 있어서는 그 사업목적, 사업장의 등록업종뿐만 아니라 현실적인 사업내용과 작업형태를 두루 참작하여야 할 것이다.

【참조조문】

산업재해보상보험법 제21조, 동법시행령 제46조

【참조판례】

대법원 1986.12.9. 선고 86누518 판결(공1987,170), 1989.2.28. 선고 87누1078 판결(공1989,543)

【주문】·【이유】 전문 993자 · 펼쳐 보기

【원고, 피상고인】 거성전기주식회사 소송대리인 변호사 이정우

【피고, 상고인】 구미지방노동사무소장

【원심판결】 대구고등법원 1989.11.22. 선고 88구903 판결

【주 문】

상고를 기각한다.

상고비용은 피고의 부담으로 한다.

【이 유】 상고이유를 본다.

원고회사의 사업종류가 산업재해보상보험법 제21조, 같은법시행령 제46조에 의한 노동부장관 고시의 산업재해보상보험료율표의 사업종류예시표중 전기기계기구제조업 또는 금속제품제조업 내지 금속가공업의 어느 사업에 해당하는지의 여부를 결정함에 있어서는 그 사업목적, 사업장의 등록업종뿐만 아니라 현실적인 사업내용과 작업형태를 두루참작하여야 할 것인 바 ( 당원 1986.12.9. 선고 86누518 판결; 1989.2.28. 선고 87누1078 판결 참조), 원심이원고회사가 제조하여 소외 주식회사 금성, 삼성, 대우에게 납품하는 동모세관은 위 소외회사들의 주문에 따라 그들이 요구하는 규격에 맞추어 원심판시와 같은 작업과정을 거쳐 제조하며, 위 소외 회사들이 이들을 납품받아 에어콘과 냉장고의 냉매회로용으로만 사용하는 가정용 전기기계기구의 부분품이므로 위와 같은 제조과정과 제품의 용도에 비추어 원고회사가 동모세관을 제조생산하는 것은 노동부고시 산업재해보상보험료율표의 사업종류예시표상가정용 전기기계기구부분품 제조업으로 분류하여야 한다고 한 조치에 소론과 같은 채증법칙위반이나 법리오해의 위법은 없다.

원심은 위에서 본 바와 같은 사정에 원고회사가 그 재해율이 낮은 점을 참고로 하여 사업종류를 전기기계기구부분품 제조업으로 분류한 것이지 재해율이 낮다는 사유만으로 그렇게 한 것이 아님은 원심판시 내용에 의하여 명백하므로 이 부분의 상고논지또한 이유없다.

그러므로 상고를 기각하고, 상고비용은 피고의 부담으로 하여 관여법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 박우동(재판장) 이재성 윤영철 김용준

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