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(영문) 서울행정법원 2017.01.12 2016구합6375

피부양자자격상실처분 취소

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1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

The details and details of the disposition were acquired as a dependent of the employee insured under the National Health Insurance Act, and the Plaintiff did not pay the Defendant health insurance fee.

Around January 1, 2016, the Defendant notified the Plaintiff that “the Plaintiff’s eligibility for a dependent ceases to exist from February 1, 2016, on the ground that “The amount of income equivalent to 50/100 of the Plaintiff’s global income for the year 2014 and the final annuity income for the year 2014 exceeds KRW 20 million.”

(hereinafter “instant notification”). The Defendant deemed the Plaintiff as an individually insured person, calculated monthly insurance premium as follows, and imposed and notified the amount of monthly insurance premium.

(2) The Plaintiff’s pension income under Article 13(1) of the Income Tax Act (amended by Presidential Decree No. 20201, Apr. 2, 2016; 204; 204; 204; 204; 560; 204; 204; 560 ; 204; 560 ; 204; 204; 560 ; 3. 204; 560 ; 204; 560 ; 7. 204; 560 ; 4. 204; 204; 5604; 204; 5608; 8. 202,730 / 200 of the pension income under this Act shall be claimed based on no dispute over pension benefits; 4; 7. 204; 3. 205 of the Plaintiff’s pension income under this Act’s respective pension income.

However, on or before December 31, 2001, the Defendant deemed that the amount equivalent to 50/100 of pension income paid based on pension contributions, etc. paid prior to December 31, 2001 exceeds KRW 20 million, and thus notified and imposed each disposition.

Article 2 (1) 2 [Attachment 1-2] subparagraph 1 (d) of the Enforcement Rule of the National Health Insurance Act shall apply to a person who intends to become a dependent of an employment provided policyholder under Article 2 (1) 5 of the Enforcement Decree of the National Health Insurance Act.