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(영문) 서울행정법원 2017.09.14 2016구합80717
건강보험료부과처분취소
Text

1. The Defendant’s imposition of KRW 356,157,880 on August 29, 2016 exceeds KRW 354,69,780, among the disposition imposing the Plaintiff’s settled premium.

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that runs the roof board and the assembly business of buildings.

B. As a result of the guidance and inspection on the Plaintiff’s workplace, the Defendant determined that, between August 2013 and August 2016, 130 daily workers who provided their labor for more than one month at the Plaintiff’s workplace (hereinafter “instant workers”) did not become the employment provided policyholder even if they meet the qualification of the National Health Insurance policyholder.

C. On August 29, 2016, when the Defendant changed the instant workers to the employee insured retroactively according to the foregoing guidance and inspection, the Defendant reduced the insurance premium for August 19, 2016 to KRW 356,157,880 (=health insurance premium of KRW 334,280,260, KRW 21,877,620), and KRW 22,068,70 of the ordinary insurance premium for August 2016, the Defendant reduced the insurance premium of KRW 20,66,120 on September 19, 2016.

A total of 378,226,580 won was imposed.

(hereinafter referred to as "the Disposition in this case"). D. the part imposing the settlement premium of KRW 356,157,880 is imposed.

In response, the plaintiff raised an objection, but the defendant dismissed it on September 23, 2016.

[Reasons for Recognition] Unsatisfy, each entry in Gap evidence 1 to 4 (including branch numbers), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The first argument is that the Health Insurance Working Guidance for Construction Sites according to the application of the Construction Site Construction Business Act (hereinafter “instant Guidelines”).

The Act stipulates that an employee who provides labor for at least 20 days between a month shall be deemed to be an employee insured if he/she provides labor for at least 20 days. This case’s guidelines are merely those of the defendant’s internal administrative rules and do not have external

Therefore, whether daily workers are the employment provided policyholders should be determined by the National Health Insurance Act, and Article 6 (2) 1 of the National Health Insurance Act provides that daily workers whose employment period is less than one month are excluded from the employment provided policyholders.

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