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(영문) 대전지방법원 2014.09.24 2012구합4335

보험료부과처분취소

Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs are research institutes established pursuant to Article 8(1) of the Act on the Establishment, Operation and Fostering of Government-Funded Science and Technology Research Institutions, and are places of business subject to health insurance under Article 6 of the National Health Insurance Act. The Defendant is a non-profit public corporation established pursuant to the National Health Insurance Act to impose and collect insurance premiums

B. On May 31, 201, the Defendant conducted guidance and inspection on the Plaintiffs’ workplace, and discovered the fact that the Plaintiffs’ 200,000 won per month paid to employees from 208 to 2010 were omitted from the total amount of remuneration that the Plaintiffs notified to the Defendant pursuant to Article 63(4) of the former National Health Insurance Act (wholly amended by Act No. 11141, Dec. 31, 201; hereinafter “former National Health Insurance Act”) and Article 35(1) of the former Enforcement Decree of the National Health Insurance Act (wholly amended by Presidential Decree No. 24077, Aug. 31, 2012; hereinafter “Enforcement Decree of the Act”).

C. Accordingly, the Defendant re-calculated the health insurance fee based on the total amount of remuneration, including the instant subsidy. Based on Article 39(1) of the Enforcement Decree of the Act, based on the difference between the health insurance premium already paid by the Plaintiffs based on the health insurance premium that was paid by the Plaintiffs, the Korea Atomic Energy Research Institute (hereinafter “Plaintiff Atomic Energy Research Institute”) on July 19, 201 (including long-term care insurance premium of KRW 8,293,140), and on August 25, 201, the health insurance premium of KRW 2008 through 206,480 (including long-term care insurance premium of KRW 8,953,100), the health insurance premium of KRW 208 to 206,680 (including long-term care insurance premium of KRW 8,953,100), the Korea Medical Research Institute (including the Plaintiff’s medical insurance premium of KRW 208 through 208,208) on August 18, 2011.