건강보험료등 부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is operating the “C” (hereinafter “instant place of business”) in Suwon-si, Suwon-si B.
B. As a result of the Defendant’s instruction and inspection of the instant business establishment, the Defendant determined that the Plaintiff did not report the employment provided to the instant massages, even though 13 visually impaired persons, including D, E, F, etc. (hereinafter “instant massages”), worked as an employee at the instant business establishment on or around 2013 to 2014.
Health insurance premiums and user insurance premiums of KRW 6,948,970, KRW 6,755,390, and KRW 452,510,00,000,000,000 for long-term care insurance premiums of KRW 452,510,850, and KRW 206,640,00,000 for employment insurance premiums of KRW 6,810,750.
C. Accordingly, on April 20, 2016, the Defendant: (a) granted the Plaintiff the qualification for an employment provided policyholder retroactively depending on each service period; and (b) on April 20, 2016, the Defendant imposed health insurance premiums, etc., including KRW 7,195,240 (i.e., health insurance premiums of KRW 6,755,390, a long-term care insurance premium of KRW 439,850), as follows.
(hereinafter “Disposition in this case”). 【No dispute exists, entry of Gap evidence Nos. 1 and 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that: (a) registered the instant massage under the jurisdiction of the instant place of business; (b) on behalf of, the Plaintiff filed a report on income for the instant massage; and (c) delivered government subsidies to the instant massage; and (d) did not employ the instant massage.
Even if the instant massage is an employee employed at the instant workplace, they do not constitute an employment provided policyholder, not a full-time employee who works at the instant workplace for a certain period of time.
(b) as shown in the attached Form of the relevant statutes;
(c) a person subject to recognition: a person entitled to basic pension either below 140 per cent of the base income or below 140 per cent;