소득월액보험료 구과처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is an employment provided policyholder under Article 6 of the National Health Insurance Act, and filed a revised report with the head of the competent tax office on the dividend income, etc. in 2010 and 2011.
B. The Defendant notified the National Tax Service of the Plaintiff’s global income for the year 2010, that remuneration, other than the earned income, was KRW 801,510,00, and that remuneration, other than the earned income, out of the global income for the year 2011, was KRW 606,010,000. Pursuant to Articles 69 and 71 of the National Health Insurance Act, Article 41 of the Enforcement Decree of the same Act, and Article 45 of the Defendant’s articles of incorporation, the Defendant calculated the insurance premium based on the above monthly income based on the non-paid income as indicated in the attached Table, and imposed an imposition and collection of KRW 23,095,080 on the Plaintiff on April 22, 2015.
(hereinafter referred to as “instant disposition”). C.
On May 22, 2015, the Defendant urged the Plaintiff to pay unpaid premiums and arrears pursuant to Articles 80 and 81 of the National Health Insurance Act.
[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, 3 (including each number), Eul evidence 1
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The insurance premium based on monthly income under the National Health Insurance Act should be determined based on the actual income accrued to the year (2012 and year 2013) to which the pertinent month belongs, as in the case of insurance premium. The Defendant’s failure to settle insurance premium based on the amount of non-income accrued in 2010 and year 2011, which is a provisional income, after making the instant disposition based on the amount of non-income accrued in 2010 and year 2011 is unlawful (hereinafter “the Chapter I”).
(2) According to the National Health Insurance Act’s amendment, the system of imposing insurance premiums based on monthly income was enforced from September 1, 2012. Since the Defendant imposed insurance premiums based on monthly income for the Plaintiff’s non-income accrued prior to the enforcement date, the instant disposition was retroactively applied to the National Health Insurance Act.