1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff is an individual entrepreneur who runs a construction business under the trade name of “B.”

The Plaintiff did not report the income in 2015 to the Defendant, and paid only health insurance premiums and long-term care insurance premiums calculated based on other property from November 2016 to October 2017. On October 2017, the Plaintiff filed a corrective report on the amount of KRW 774,570,000 for global income (including business income) in 2015.

The Defendant reflected the foregoing additional income amount in imposing KRW 24,291,240 on the Plaintiff, and KRW 1,591,080 on the long-term care insurance premium, from November 2016 to October 2017.

(hereinafter “instant disposition”). On April 2, 2018, the Plaintiff filed an application with the Defendant for payment in installments, and obtained approval for the payment in installments from March 2, 2018 to December 2, 2018, and thereafter paid KRW 2,429,340 for health insurance premiums, long-term care insurance premiums of KRW 159,180 for long-term care insurance premiums of KRW 2,429,100 for health insurance premiums of April 2, 2018, and long-term care insurance premiums of KRW 159,100 for long-term care insurance premiums of KRW 159,100 for payment in installments.

On the other hand, the income amount in 2015 after the deduction of the plaintiff's loss carried forward under the Income Tax Act is 68,656,302 won.

[Grounds for recognition] In the absence of dispute, Gap evidence Nos. 1-3, Eul evidence Nos. 1-5, and Eul evidence Nos. 1-5, and the purport of the whole pleadings as to the validity of the disposition of this case after deducting the plaintiff's loss brought forward, the amount of income in 2015 is not 68,656,302 won, but the disposition of this case is unlawful since the imposition of health insurance premiums and long-term care insurance premiums is imposed on the basis of the total amount of global income reported for correction. The disposition of this case shall be revoked. The plaintiff's total amount of health insurance premiums and long-term care insurance premiums already paid by the plaintiff (2,429,340 won 159,180 won 2,429,100 won) and delay damages shall be refunded.

It shall be as shown in the attached Form of the relevant statutes.

Judgment

In light of the following circumstances, business income under Article 70 (4) of the National Health Insurance Act, Article 38 (1) 1 of the Enforcement Decree of the same Act, and Article 43 of the Enforcement Rule of the same Act shall be calculated as business income under Article 19 (2) of the Income Tax Act, and the same shall apply otherwise.