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(영문) 서울행정법원 2021.01.21 2019구합85287
보험료부과처분취소
Text

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Reasons

Details of the disposition

A. The Plaintiff is engaged in the manufacturing industry of tobacco with the trade name of “C” and “E” in “C” and “E” in Gyeongcheon-gun, Chungcheongnam-si.

From August 11, 2008 and November 1, 1998, the above workplace maintained the eligibility of Article 3 subparag. 3 of the National Health Insurance Act, and the Plaintiff, the employer, has also maintained the eligibility of workplace subscribers.

B. In accordance with the “Public Notice on Designation of the Maximum Sale Price of Blus and Blusoms, the Mine Management Corporation of Korea,” etc.: (a) revoked the payment of the subsidy on October 29, 2010 and recovered the subsidy; and (b) subsequently excluded C and E from the subsidy on September 12, 2016 (hereinafter “disposition”). The Plaintiff filed a lawsuit seeking revocation of the subsidy on September 12, 2016; (c) the appellate court (Seoul High Court 2017Nu5559) revoked the subsidy by accepting the Plaintiff’s claim; and (d) the Supreme Court dismissed the appeal on June 15, 2018 (Supreme Court 2018Du38260).

(c)

In accordance with the above judgment, the Mine Reclamation Corporation did not pay to the Plaintiff after July 2018, 2018.

From March 2016 to April 2018, subsidies for stabilization of annual coal prices (C1,669,723,240 won, E 1,801,850,320 won, and delayed damages (hereinafter “the instant subsidies”). D.

In global income in 2018, the Plaintiff filed a comprehensive income tax return based on the amount of deficit 3,407,786,235, and deficit 2,961,199,659 in 2017, based on the comprehensive income confirmation return. On June 28, 2019, the Plaintiff submitted to the Defendant “the total amount of remuneration for the workplace insured in 2018,” stating that the total amount of remuneration for the year 2018 was KRW C2,53,483,818, E 1,583,735,894.

E. The Defendant is based on Articles 38(1) and 39(1) of the Enforcement Decree of the National Health Insurance Act, and Article 9 of the Long-Term Care Insurance Act for the Aged.

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