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. Basic facts

A. According to Article 69(5) of the National Health Insurance Act, the monthly insurance premium of a locally provided national health insurance policyholder shall be calculated for each household unit; however, the monthly insurance premium of a household to which a locally provided policyholder belongs shall be calculated by multiplying the points according to the calculation method, calculation standard, etc. prescribed by Presidential Decree by the amount per contribution point under Article 73(3) of the same Act in consideration of the income, property, living standards, participation rate of a locally provided policyholder, etc.; and under the Enforcement Decree of the National Health Insurance Act and the Income Tax Act, in cases of real estate rental income, the imposition point shall be calculated based on the amount obtained by deducting necessary expenses

B. ① On May 31, 2006, the Plaintiff filed a final return on the tax base of global income tax for 2005 with the content that the real estate rent revenue in KRW 38,685,687 is KRW 61,454,364, and the necessary expenses are KRW 61,454,364. The Plaintiff paid the health insurance fee calculated based on the amount of income, etc.

② The head of Gangnam District Tax Office, on April 1, 2008, notified the Plaintiff of the global income tax amounting to KRW 100,867,980 for global income tax on April 1, 2008, on the ground that the rental income of real estate in 2005 that the Plaintiff did not report through a tax investigation was KRW 285,209,486.

(3) Around October 2008, the Defendant notified the Plaintiff to additionally pay KRW 12,720,200 of the health insurance premium in 2005 (hereinafter “instant disposition”), based on the increased income amount (hereinafter “instant disposition”), and the Plaintiff divided and paid it by July 31, 2009.

C. On August 22, 2013, the Plaintiff filed a lawsuit against the director of the Gangnam Tax Office seeking the revocation of the instant taxation disposition, and interest on the loan required by the Supreme Court to acquire real estate.