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1. Revocation of a judgment of the first instance;
2. The Defendant’s insurance premium of KRW 18,468,50 for the Plaintiff on October 21, 2013.
Reasons
1.The following facts of the disposition may be acknowledged, either in dispute between the parties or in combination with the whole purport of the pleadings, either in Gap evidence 1 to 4 (including the branch numbers, if any) and in Eul evidence 1 to 4:
The plaintiff's status as the plaintiff is a tax business from July 1, 200, a real estate rental business from October 1, 2003, and November 26, 2009, and a real estate sales business from January 18, 2007, and a person who began to engage in real estate sales business from January 18, 2007, maintains the eligibility of an individually insured person after changing from the National Health Insurance Act to the individually insured person under the National Health Insurance Act.
B. The Defendant imposed KRW 6,530,00 on the Plaintiff’s household’s global income for the year 2010 (i.e., Plaintiff 4,020,000 spouse KRW 2,510,000; KRW 409; KRW 790,550,000; KRW 937; KRW 964,620 (annual tax amount); and KRW 295,250 calculated according to the following formula from January 2012 to October 20 of the same year, on the premise that the Defendant’s global income for the Plaintiff’s household for the year 2010 was KRW 295,250 (annual tax amount).
Long-term care insurance premiums of KRW 295,250 = 277,100 per month = Health insurance premiums of KRW 277,100 (i.e., imposition points of insurance premiums of KRW 1,630 (i.e., 409 points of KRW 937 points of KRW 284) x 170)
C. Around October 2013, the Defendant was notified by the competent district tax office that the Plaintiff’s global income amount for the year 2010 was KRW 472,030,000 (i.e., business income amount of KRW 468,010,000) from the Plaintiff’s global income amount of KRW 468,010,000, which was increased based on the Defendant’s articles of incorporation, etc. on October 21, 2013 pursuant to Article 45(5) of the Defendant’s Articles of incorporation, etc., as follows: (a) the Defendant imposed insurance premiums of KRW 1,846,850 on the Plaintiff; (b) the amount of monthly insurance premiums of KRW 1,846,850 for the year 2010; and (c) the amount of monthly insurance premiums of KRW 468,020,000 for the year from January 18, 2012 to October 18, 20088