beta
(영문) 서울행정법원 2020.12.10 2020구합62709

건강보험료부과처분취소

Text

All of the plaintiff's claims are dismissed.

Litigation costs shall be borne by the plaintiff.

Reasons

1. Details of the disposition;

A. On March 1, 2011, the Plaintiff acquired the qualification as an employment provided policyholder under the National Health Insurance Act from a stock company B (hereinafter “instant company”). Around that time, the Plaintiff paid health insurance premiums under the National Health Insurance Act and long-term care insurance premiums for the elderly under the Long-term Care Insurance Act (hereinafter “health insurance premiums”) as an employment provided policyholder.

B. On April 6, 2018, the Defendant: (a) determined that the Plaintiff was on a part-time basis in the instant company’s guidance and inspection (hereinafter “instant guidance and inspection”); and (b) received reports from C, the representative director of the instant company, on the same day, that the Plaintiff was disqualified as the Plaintiff’s national health insurance policyholder on March 1, 201.

C. On May 21, 2018, the Defendant imposed on the Plaintiff a premium of KRW 52,590,810 from April 1, 2015 to May 1, 2018 (i.e., health insurance premium of KRW 49,268,540, a long-term care insurance premium of KRW 3,322,270, on the premise that “the Plaintiff loses the qualification of the National Health Insurance policyholder retroactively as of March 1, 2011, and acquires the qualification of the national health insurance policyholder” (i.e., health insurance premium of KRW 49,268,540).

In addition, the Defendant confirmed through the National Tax Service that “the Plaintiff’s income amount from 2014 to 2016 has been corrected,” and on March 19, 2019, the Defendant imposed on the Plaintiff the amount of KRW 16,507,380 (= health insurance premium of KRW 15,441,050, a long-term care insurance premium of KRW 1,066,330,000, which was calculated based on the Plaintiff’s income corrected from March 19, 2016 to October 2018).

The disposition of each of the above insurance premiums is referred to as "each of the above dispositions"

D. The Plaintiff filed an objection against each of the instant dispositions, but the Defendant dismissed the objection respectively on October 1, 2018 and August 30, 2019.

Therefore, the plaintiff filed a petition for a trial with the Health Insurance Dispute Mediation Committee, but the above committee on January 29, 2020.