건강보험료부과처분취소 및 과오납금 반환 청구
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal are examined.
1. As to the ground of appeal No. 1, the lower court determined that the amendment of the claim constitutes correction of the purport of the claim on the ground that the Plaintiff sought revocation of the disposition imposing health insurance premiums (hereinafter “instant disposition”) on September 23, 2013, seeking revocation of the disposition imposing health insurance premiums (hereinafter “instant disposition”) on July 22, 2013. However, the Plaintiff was an intention to dispute the instant disposition from the beginning, but it was merely erroneous that the date of disposition was specified by mistake.
The lower court did not err by misapprehending the legal doctrine on the modification of the purport of the claim, contrary to what is alleged in the grounds of appeal.
2. Regarding ground of appeal No. 2
A. According to the summary of the case and the reasoning of the lower judgment, the following facts are revealed. (A) The Plaintiff, as a personal entrepreneur engaged in real estate development business, obtained business income of KRW 1,807,953,175 (hereinafter “instant business income”) from January 1, 2012 to December 31, 2012.
B) The Defendant, on July 22, 2013, notified the Plaintiff of KRW 56,989,460 (including KRW 53,486,040 among them) of the difference between the property premium and the insurance premium already notified to the Plaintiff on July 22, 2013, of KRW 62,195,740 calculated by adding the health insurance premium and the remaining KRW 3,503,420 to the regular insurance premium for July 2013, 2013.
hereinafter referred to as "the disposition of this case"
(D) When calculating the Plaintiff’s business income for year 2012 included in the calculation of the Plaintiff’s insurance premium imposition points at the time of the above disposition, the Defendant did not deduct the Plaintiff’s loss brought forward before 2012.
According to the income tax law, if the necessary expenses of the relevant taxable institution exceed the total amount of income, the excess amount shall be deficit and then carried forward to the taxable period within a certain range.