1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff is a corporation established for the purpose of real estate development, supply, sale, lease-related service, and real estate-related service business, and is subject to health insurance under Article 7 of the National Health Insurance Act. B is a person who acquired the qualification of the Plaintiff’s health insurance policyholder as the representative director from May 31, 201 to June 5, 2017, and the Defendant is a non-profit public corporation that manages and operates the health insurance business as the insurer of the health insurance established under the National Health Insurance Act.

The Plaintiff reported to the Defendant the total amount of remuneration for the year 2012 to KRW 151,680,000, and the total amount of remuneration for the year 2013 to KRW 237,951,000. The Defendant imposed the insurance premium calculated accordingly on the Plaintiff.

On February 2, 2015, the Defendant confirmed that the Plaintiff’s workplace guidance and inspection against the Plaintiff was conducted in accordance with Article 67 of the Corporate Tax Act, and that the Plaintiff’s representative was disposed of in excess of KRW 386,100,000 in the year 2012 and KRW 463,10,000 in the year 2013.

Accordingly, on March 2, 2015, the Defendant notified the Plaintiff that it would be additionally notified of the fixed amount of health insurance premium of 86,745,360 won (=45,560,160 won for year 2012 and KRW 41,185,200 for year 2013), the fixed amount of medical care insurance premium of 5,682,000 won (=2,984,400 won for year 2,984,400 won for year 2013, 2,697,600) for the premium of March 2, 2015.

As notified in advance on March 27, 2015, the Defendant imposed a total of KRW 113,270,660 (i.e., a long-term care insurance premium of KRW 106,307,680) on the Plaintiff (i.e., a long-term care insurance premium of KRW 6,962,980).

(hereinafter “instant disposition”). On the other hand, the Defendant imposed KRW 15,186,720 on September 2017, as well as the instant disposition of this case, after adding up the total amount of remuneration of B to the disposal of income recognized as KRW 232,897,915 against B. The Defendant imposed KRW 15,186,720 of the settlement insurance premium corresponding thereto at the time of notifying the insurance premium.