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(영문) 서울고등법원 2017.05.24 2017누35693
피부양자자격상실처분 취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

The reasoning for this court’s explanation is as follows: (a) the reasoning of the first instance judgment is as stated in the part of the reasoning of the first instance judgment in addition to using some parts as stated in the following Paragraph (2) and adding the following Paragraph (3); (b) thus, it is accepted pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. (c) In the third part of the first instance judgment, “Article 41(1) of the Enforcement Decree of the National Health Insurance Act” in Part 8, as stated in the third part of the first instance judgment

The "additional Collection" in the 3th sentence of the first instance judgment and the 17th sentence and 20th sentence shall be regarded as "collection".

In the fourth sentence of the first instance judgment, the term "Article 20-2" in the fourth sentence shall be deemed to read "Article 20-3".

Article 40-2 (2) 5 of the Enforcement Decree of the National Health Insurance Act provides that "pension income shall be included in the income under Article 20-3 of the Income Tax Act: Provided, That the income excluded from pension income pursuant to Article 20-3 (2) of the Income Tax Act shall not be subject to pension income deduction under Article 47-2 of the Income Tax Act," and the above amended provision was enforced on June 30, 201."

Part 6 of the judgment of the court of first instance provides that "the provisions of Part 8" shall be read as "the provisions of Part 8", and the "paragraph 1 (5)" of the same act shall be read as "paragraph 1 (5)".

The 6th sentence of the first instance judgment, the 14th to 7th sentence, shall be followed as follows.

The plaintiff asserts that the collection of health insurance fees by including the pension income received by a pension recipient after retirement in the monthly income amount of the contribution base, which is the source of pension income, in the monthly income of the contribution base, is an unjust collection of the same income.

① However, according to Article 36(1) of the Military Pension Act, the soldier is a soldier.

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