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(영문) 서울고등법원 2021.01.15 2020누48224
정산건강보험료 부과 처분 취소
Text

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The purport of the claim and the purport of the appeal are the judgment of the first instance.

Reasons

1. The reasoning of the judgment of the court of first instance, citing the reasoning of the judgment, did not significantly differ from the argument of the court of first instance except for the portion claimed additionally as follows 2. Thus, even if examining the Plaintiff’s argument together with the evidence submitted at the court of first instance and the first instance, it is justifiable to acknowledge and determine the facts of the court of first instance.

Therefore, this Court's reasons to be stated in this judgment are as follows: "No. 7 of the first instance court's 6th sentence" evidence "No. 4 of the first instance court's 8,9 "."

According to the evidence evidence No. 4 and No. 4, “A” up to B, the fact that the Plaintiff was decided to commence the rehabilitation procedure on July 5, 2018 by 2018, but the Plaintiff was not obligated to submit a rehabilitation plan within the period determined by the court on November 16, 2018, is recognized.

“Along with the determination in Section 2 below as to the part of the Plaintiff’s assertion in the first instance trial, it is consistent with the reasoning of the judgment in the first instance trial. As such, it shall be cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Determination on the additional argument

A. Since the Plaintiff’s income tax law already provides for the scope and standard of income, it is difficult to delegate matters concerning the calculation of monthly remuneration of the employer to the Presidential Decree, since the amount of monthly remuneration can be calculated based thereon.

In this regard, Article 70 (4) of the National Health Insurance Act delegates all matters concerning the calculation of monthly remuneration to Presidential Decree without specifically stipulating the standard and scope to estimate the scope, determination, etc. of monthly remuneration of a user, which is invalid in violation of the principle of comprehensive prohibition under the Constitution.

B. Article 70(4) of the National Health Insurance Act specifically delegates to the Presidential Decree concerning the calculation of monthly remuneration for the employer who is not paid remuneration among workplace subscribers. However, the employer of an individual workplace shall be the employer of the individual workplace.

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