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(영문) 서울행정법원 2015.09.24 2015구합63289
행정처분 취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. The Defendant is an insurer of the health insurance and long-term care insurance regulated by the National Health Insurance Act and the Long-term Care Insurance Act, and the Plaintiff is an employment-provided policyholder.

From November 2014 to May 2015, the Defendant imposed the insurance premium based on the monthly income for the health insurance under Article 69(4)2 of the National Health Insurance Act and the insurance premium based on the monthly income for the long-term care insurance under Article 9(1) of the Long-Term Care Insurance Act on the Plaintiff as follows:

(hereinafter referred to as “each of the instant dispositions”). The total insurance premium based on the monthly income amount of the insurance premium based on the monthly income amount based on the health insurance on the date of imposition shall be KRW 927,970,60 on November 21, 2014; KRW 988,750 on KRW 98,780 on December 22, 2014; KRW 927,970 on KRW 60,780 on KRW 98,750 on KRW 98,750 on KRW 940,360 on January 21, 2015; KRW 61,590 on KRW 1,01,950 on KRW 940, KRW 61,590 on KRW 60 on February 23, 2015; KRW 61,590 on KRW 1,590 on KRW 90 on KRW 1,590 on KRW 94,50 on KRW 201,5

2. Whether each of the dispositions of this case is legitimate

A. Since November 2014, the Plaintiff’s “non-paid income” does not exceed KRW 72,00,000 per annum.

Nevertheless, it is unlawful to impose each of the instant dispositions imposing monthly income tax on the Plaintiff from November 2014 to May 2015.

(b) as listed in the attached Form of the relevant statute;

C. According to Articles 69(4)2 and 71(1) of the National Health Insurance Act, and Article 41(2) of the Enforcement Decree of the same Act, where the income of the employee insured excluding the remuneration included in the calculation of the amount of monthly remuneration under Article 70 of the National Health Insurance Act (hereinafter “income other than remuneration”) exceeds KRW 72,00,000 per annum, the Defendant is obliged to impose the insurance premium on the said employee insured.

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