건강보험료부과처분취소
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal are examined.
1. Case summary and key issue
A. According to the reasoning of the lower judgment, the following facts are revealed.
1) The Plaintiff is a housing construction and sales business around September 201 (hereinafter “instant business”).
(2) From September 201 to December 201, 201, the Plaintiff spent KRW 703,640,420 as necessary expenses for the instant business from January 201 to December 201. (2) The Plaintiff obtained income of KRW 800,000 through the instant business from January 2012 to December 2012, and paid KRW 229,993,640.
3) On February 25, 2013, the Plaintiff acquired the eligibility as a dependent of the national health insurance under the National Health Insurance Act, but lost the eligibility as a dependent on December 1, 2013, and acquired the eligibility as an individually insured person. 4) On November 2013, the Defendant calculated the contribution point of the Plaintiff’s household at 12,256 based on the premise that the business income accrued in 2012 from the Plaintiff’s instant project is KRW 56,910,00,000,000, the contribution point of the Plaintiff’s household was calculated at 12,256. The Plaintiff imposed on the Plaintiff the health insurance premium (including long-term care insurance premium) each month from January 2, 2014 to May 2, 2014.
(5) When calculating the Plaintiff’s business income for year 201, included in the calculation of the Plaintiff’s insurance premium imposition points at the time of the disposition, the Defendant did not deduct KRW 703,640,420, which was incurred to the Plaintiff from September 201 to December 2, 2011 (the Plaintiff spent necessary expenses for the instant business in 201, but did not obtain any income. According to the Income Tax Act and subordinate statutes, the necessary expenses incurred by the Plaintiff shall be the loss for the pertinent taxable period, carried over to a taxable period within a certain scope, and may be deducted from the amount of business income.
B. The key issue lower court should calculate the necessary expenses, including losses carried forward, by deducting the amount of the business income assessed on the basis of the premium imposition score and the monthly health insurance premium from the total amount of the income.