1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The gist of the Plaintiff’s assertion was that the Plaintiff was a subscriber who was under restrictions on benefits due to delinquency in payment of insurance premiums in 2004, but was provided medical treatment due to his health insurance, and accordingly, he received a claim for recovery of other collected money from the Defendant. Accordingly, on July 31, 2014, the Plaintiff paid the Defendant the amount of KRW 76,000 (hereinafter “other collected money”).

However, on July 28, 2014, the letter of postal guidance (Evidence A No. 1; hereinafter “instant letter of postal guidance”) that the Defendant sent to the Plaintiff around July 28, 2014 stating that “if delinquent insurance premiums are paid in full within the period of voluntary payment (from August 1, 2014 to November 10, 2014), the Plaintiff paid KRW 2,230,870 to the Defendant on November 10, 2014, within the period of voluntary payment.”

Therefore, according to the intention expressed by the defendant through the postal information of this case, the defendant shall return the other collection money of this case to the plaintiff.

2. According to the evidence evidence Nos. 1 through 3, 6, and 1 and 2, the Defendant sent the instant mail guide to the Plaintiff on July 28, 2014 stating that “if delinquent insurance premiums are paid in full within the due date (from August 1, 2014 to November 10 of the same year) the Plaintiff shall be exempted from the payment of other collection money,” and on July 31, 2014, the Plaintiff paid the other collection money to the Defendant on July 31, 2014, and the fact that the Plaintiff paid 2,230,870 won to the Defendant on November 10, 2014, which is within the due date for voluntary payment.

However, according to the contents of the instant postal guidance, it stated that “if a delinquent taxpayer in arrears pays delinquent insurance premiums in full within the period of voluntary payment (from August 1, 2014 to November 10, 2014), he/she shall be exempted from the obligation to pay other money to be recovered.” According to the above language, it means that the delinquent taxpayer is exempted from the obligation to pay other money to be collected until then if he/she pays delinquent insurance premiums in full within the period of voluntary payment, which is the period of voluntary payment by the Plaintiff.