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(영문) 수원지방법원 2014.08.21 2014구합51730
정산보험료부과처분취소소송
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a business income earner from December 31, 201, who maintains the eligibility of a locally provided policyholder under the National Health Insurance Act, and the Defendant is a corporation established under the National Health Insurance Act to be in charge of the imposition and collection of insurance premiums, etc.

(b) The Corporation shall calculate the monthly income amount of the employee insured and contribution points of the self-employed insured in November of each year according to the following imposition data received from relevant agencies, such as the National Tax Service, and other relevant agencies, and reflect such calculation on the insurance premium:

(5) Notwithstanding the provisions of paragraphs (1) and (2), where there is a change in the amount of monthly income, income, property, etc. forming the criteria for calculating contribution points, the NHIS may adjust the insurance premiums of the relevant insured as at the time of such change.

Provided, That if the income referred to in the subparagraphs of Article 41 (1) and Article 42 (1) 1 of the Decree is corrected in accordance with the relevant tax-related Acts, the Corporation shall adjust the insurance premium for the period during which the income before the correction is made in accordance with paragraphs (1) and (2)

C. Defendant’s assessment of settled premium 1) The Defendant imposed KRW 295,250 per month on the Plaintiff’s 2010 on the premise that the amount of global income for the Plaintiff’s 2010 generation is KRW 6,530,00 (Plaintiff 4020,000 won spouse KRW 2.510,000, KRW 409), total property KRW 79,0550,000 (annual insurance premium imposition score 937,000), KRW 964,620 (annual tax imposition score 284), and KRW 295,250 per month on the Plaintiff’s insurance premium calculation method (295,250,000 = health insurance premium imposition rate of KRW 277,100 per month + KRW 1,630 (409, KRW 937,284) 】 1700,000,000 under the tax office having jurisdiction over the Plaintiff’s global income amount of KRW 2361.4.25,50005.

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