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(영문) 서울행정법원 2014.08.28 2014구합8124
건강보험료부과처분취소
Text

1. The Defendant’s portion of December 2, 2013, KRW 213,650 against the Plaintiff, and KRW 2,213,650 each month from January 2, 2014 to May 2, 2014, respectively.

Reasons

1. Details of the disposition;

A. On September 201, the Plaintiff started operating the Housing Construction and Sales Business (hereinafter “instant business”) and disbursed KRW 703,640,420 as necessary expenses for the instant business from September 201 to December 2011.

B. From January 2012 to December 2012, 2012, the Plaintiff obtained income of KRW 800 million through the instant business, and paid KRW 229,93,640.

C. On February 25, 2013, the Plaintiff acquired the eligibility as a dependent of the national health insurance under the National Health Insurance Act (hereinafter “Health Insurance Act”), but lost the eligibility as a dependent on December 1, 2013, and acquired the eligibility as an individually insured person.

On November 2013, Article 72(1) of the Health Insurance Act and Article 42(1) [Attachment 4] of the former Enforcement Decree of the Health Insurance Act (amended by Presidential Decree No. 25044, Dec. 30, 2013; hereinafter “Enforcement Decree of the Health Insurance Act”), the Defendant calculated the contribution point of the Plaintiff’s household as 12,256 points. The details are as follows.

The points that are imposed on the Plaintiff’s income based on the calculation of points of basic income and property-based laws and regulations shall be the Plaintiff’s income from the instant project 56,910,000 won business income for the year 2012, 751,625 of the Enforcement Decree of the Health Insurance Act [Attachment Table 4] 2, 72(1) [Attachment Table 4] 2, 751,625 of the Enforcement Decree of the Health Insurance Act, and the land of the Plaintiff’s household, and Article 42(1) [Attachment Table 4] 3-2486 of the Enforcement Decree of the Health Insurance Act of KRW 19,6840,00 of the Property Tax Base for the year 2013, which are imposed on the Plaintiff’s income from the instant project 4-4, 9910,000 won and KRW 12,256 in total.

E. Based on the above contribution points, the Defendant issued an insurance premium imposition disposition (hereinafter “each of the instant dispositions”) to the Plaintiff from December 2, 2013 to May 2014 as follows.

The method of calculating health insurance premiums in total shall be December 2, 2013, 2,116,610 won 12,256 x 172.7 won.

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