1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons for the court’s explanation on this part are as stated in the reasoning of the judgment of the first instance, except where the Plaintiff’s non-income (i.e., non-income accrued to the Plaintiff for the year 2017) is deemed as “income accrued to the Plaintiff’s non-income accrued to the Plaintiff,” and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The Plaintiff’s argument that it was unlawful to calculate dividend income, including dividend income plus dividend income, as remuneration, in the first instance court, the Plaintiff asserted that it was unlawful. However, in the first instance court, the Plaintiff did not dispute this more.

The former Enforcement Decree of the National Health Insurance Act (amended by Act No. 14776, Apr. 18, 2017; hereinafter “amended by Presidential Decree of the National Health Insurance Act; hereinafter “amended by Act No. 28693, Mar. 6, 2018; hereinafter “former Enforcement Decree of the National Health Insurance Act”; hereinafter “amended by the National Health Insurance Act and the Enforcement Decree of the National Health Insurance Act together with the amended by Presidential Decree No. 28693, hereinafter “amended by the National Health Insurance Act”) does not separately stipulate a transitional provision that the lower limit of annual non-income of the employee insured for the subject of monthly income of the employee insured shall be applied to non-income accrued for the year 2017 or non-income generated from non-income for the year 2017, and thus, the former Enforcement Decree of the National Health Insurance Act (amended by Presidential Decree No. 2010, Mar. 6, 2018; hereinafter “former Enforcement Decree”) shall be applied to the Plaintiff’s annual income accrued during the year 20.