건강보험료 부당 과세 및 이중 과세 등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On July 1, 2015, the Plaintiff changed from the dependent of the National Health Insurance under the National Health Insurance Act to the individually insured person.
Separate health insurance premium (unit: prime health insurance premium) 679,950,44,50 arrears 52,750 3,220 of the insurance premium of this case 780,420 7,804 card approval amount 782,224
B. From July 2015 to November 2015, the Plaintiff imposed on the Defendant for health insurance premiums and arrears for a period of five months from July 2015 to November 2015 (hereinafter “instant insurance premium”). On April 5, 2016, the Plaintiff paid the Defendant a sum of KRW 780,420 as indicated in the following table (hereinafter “instant insurance premium”). The amount approved and paid through a credit card by the Financial Settlement Board, which is an agency for payment of insurance premium, was the sum totaling KRW 7,804, plus the said amount (= KRW 788,224,00,000,000).
[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 2 (including a tentative number), the purport of the whole pleadings
2. Determination
A. The Plaintiff’s assertion 1) The National Health Insurance Act only calculates the insurance premium by multiplying the monthly income by a certain rate in the case of an employment provided policyholder, but does not consider income and property, in the case of a small-scale self-employed person, non-employed person retired from work, and a locally provided policyholder, including a rural and fishing village self-employed person, it takes into account the property owned, automobile exhaust amount, business profit, separate income, etc. in the calculation of the insurance premium. In the event that there is no income
Therefore, even if the same real estate is owned by the employee insured, the employee insured will bear less health insurance fees than the employee insured, or the employee insured who has many assets other than the wage is entitled to return the health insurance fees.
As such, the defendant evaluates the employee insured and the self-employed insured differently, and even if the insurance premium is imposed or collected, the health insurance premium shall be classified.