국민건강보험료부과취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is the representative of a personal workplace B from May 28, 2004 to July 31, 201, and is the representative of a stock company C from August 1, 201 to the employment provided policyholder under the National Health Insurance Act.
B. The Defendant imposed insurance premium on the Plaintiff on the basis of KRW 36,175,09 on B’s business income in 2010 according to the Plaintiff’s report, and upon conducting the guidance and inspection on the Plaintiff’s workplace, confirmed that the business income in B in 2010 was KRW 156,155,220, and calculated the Plaintiff’s insurance premium based on this basis, and notified the Plaintiff of the result of the workplace guidance inspection by determining the difference between the insurance premium paid in December 16, 2013 and the estimated amount of KRW 6,813,840 as the estimated amount, and on January 20, 2014, the Defendant imposed and notified the Plaintiff of the result of the workplace guidance inspection by determining the amount of KRW 6,813,840 as the payment deadline (hereinafter “instant disposition”).
The plaintiff received a written notice around that time.
C. On September 23, 2014, the Plaintiff filed an objection against the instant disposition with the Defendant’s health insurance objection committee on the ground that the sales amount for the defaulted business income in B, which ought to be treated as bad debt, was included in the sales amount for the defaulted business income in B, 2010. However, on October 22, 2014, the Defendant dismissed the Plaintiff’s objection on the ground that the period for filing an objection under Article 87(3) of the National Health Insurance Act was excessive
【Ground of recognition】 Evidence Nos. 1, 3, and Nos. 2 through 6, and the purport of the whole pleadings
2. Determination as to the legitimacy of the instant lawsuit
A. The Defendant asserts that the instant disposition was unlawful, since the Plaintiff’s objection as to the instant disposition was dismissed on September 23, 2014, when 90 days had elapsed since the Plaintiff knew that the instant disposition was issued, and the objection was dismissed. As such, the instant lawsuit is deemed unlawful as having exceeded the filing period.
The plaintiff's disposition of this case is due to the amount of delinquent business income in B, 2010, from the National Tax Service after the disposition of this case.