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(영문) 서울고등법원 2018.09.11 2018누46409
정산보험료부과처분취소소송
Text

1. The plaintiff's appeal is dismissed.

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

purport, purport, and.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the plaintiff at the trial does not differ from that of the court of first instance, and the judgment of the court of first instance rejecting the plaintiff's claim even if the submitted evidence is reviewed together with the plaintiff's assertion, is justified.

Therefore, the reasoning of this court concerning this case is consistent with the reasoning of the judgment of the court of first instance, except with the dismissal of the first instance from No. 4 of the judgment of the court of first instance No. 10 to the next “2. order”. Thus, this court cites this case in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2. Article 69(5) provides that the National Health Insurance Act provides that the amount of monthly insurance premiums for the households to which the individually insured persons belong shall be calculated by multiplying the contribution points calculated under Article 72 by the amount per given a certain contribution point. Article 72 of the National Health Insurance Act provides that the contribution points shall be determined by taking into account the income, property, living standards, economic activity participation rate, etc. of the locally provided policyholders (paragraph (1)), and matters necessary for calculating the contribution points shall be prescribed by Presidential Decree (paragraph (3)). Furthermore, the former Enforcement Decree of the National Health Insurance Act (amended by Presidential Decree No. 28693, Mar. 6, 2018; hereinafter referred to

Article 42(1) and (2) of the former Income Tax Act (amended by Act No. 11611, Jan. 1, 2013; hereinafter referred to as “former Income Tax Act”) provides that “business income” shall be listed as one of the incomes included in the calculation of contribution points by applying mutatis mutandis Article 41(1)3. Meanwhile, the former Income Tax Act (amended by Act No. 11611, Jan. 1, 201

Article 19 (1) provides that the income accrued in the corresponding taxable period shall be the business income, and Article 19 (2) provides that the business income shall be the amount obtained by deducting necessary expenses incurred therein from the total income in the corresponding taxable period.

2. As to the instant case, the language and text of the above provisions.

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