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(영문) 서울행정법원 2014.08.21 2014구합58006

건강보험료부과처분취소

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1. The Defendant’s disposition of imposition of KRW 16,856,190 on April 18, 2014 against the Plaintiff is revoked.

2...

Reasons

1. Details of the disposition;

A. The plaintiff is an employment provided policyholder under Article 6 of the National Health Insurance Act, and the defendant is the Corporation established under the National Health Insurance Act and carries out the business of managing the eligibility of policyholders, imposing and collecting insurance premiums.

B. Pursuant to Articles 69 and 71 of the Health Insurance Act, Article 41 of the Enforcement Decree of the Act on Long-Term Care Insurance for the Aged, Article 9 of the Enforcement Decree of the same Act, and Article 4 of the Enforcement Decree of the Act on Long-Term Care Insurance for the Aged from November 2012 to December 2012, the Defendant notified the National Tax Service that the Plaintiff’s insurance premium was KRW 562,670 each month (long-term care insurance premium + KRW 528,090 + Long-term care insurance premium + KRW 34,580), and from January 2013 to July 2013, the Defendant calculated the Plaintiff’s insurance premium as KRW 571,40 each month (long-term care insurance premium + KRW 536,280 + Long-term care insurance premium + KRW 35,120 won) and imposed a notice on the Plaintiff during the period from 20 to July 22, 2013.

C. On April 2014, the Defendant was notified by the National Tax Service of the fact that non-income from remuneration, other than the earned income, was changed to KRW 98,1610,000,000,000. Based on the above amount, the Defendant issued an assessment and notice on the difference between the Plaintiff’s insurance premium from November 2, 2012 to July 2013 [2,413,250 won each month for the period from November 2012 to December 2012 + 2,264,90 won each month for long-term care insurance premium + 148,350 won each month for long-term care insurance premium + 2,450,690 won each month for the period from January 2013 to July 2013 (long-term care premium + 2,300,000 won each month for long-term care premium + 150,650 won each month for long-term care premium + 16,53050 won each month.

(hereinafter referred to as “the difference of the insurance premium in this case” and the disposition of imposing and assessing the difference of the insurance premium in this case is referred to as “the disposition of this case”). [Grounds for recognition] The fact that no dispute exists, Gap’s statements in subparagraphs 1 and 2, and Eul’s statements and the purport of the whole pleadings

2. The instant disposition is made.