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Document Number

Corporation 22601-4424 ( December 06, 1989)

Items of Taxation

Income;

Journal

Insurance premium under Article 61-2 (1) 1 of the Income Tax Act means insurance premium which a wage and salary income earner pays to the insurer under the Medical Insurance Act or the Public Officials and Private School Teachers and Staff Medical Insurance Act.

Congress RESALS

Insurance premium under Article 61-2 (1) 1 of the Income Tax Act means insurance premium which a wage and salary income earner pays to the insurer under the Medical Insurance Act or the Public Officials and Private School Teachers and Staff Medical Insurance Act.

Article 61-2 of the Income Tax Act (Deduction of Contribution Premiums)

Main text

1. A summary of the contents of inquiry;

Whether a local medical insurance premium deduction is possible where the wage and salary income earner has borne the local medical insurance premium of a sibling who is a dependent living together with the person himself/herself.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

【Deduction of Premium】

Article 3 of the Medical Insurance Act 【Definition of Terms】

Article 5 of the Medical Insurance Act 【Subject of Insurance】