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Reasons
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(영문) 서울행정법원 2014.09.18 2014구합7619
국민건강보험료부과처분취소
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1. Of the instant lawsuit, imposition of insurance premium from November 201, 2012 to March 2013, and from July 2013 to December 2013.

Reasons

1. Details of the disposition;

A. The plaintiff is a locally provided policyholder under the National Health Insurance Act.

구분 처분일 보험료 건강보험료(원) 장기요양 보험료(원) 합계(원) 2012. 11.분 2012. 11. 21. 40,630 2,660 43,290 2012. 12.분 2012. 12. 20. 40,630 2,660 43,290 2013. 1.분 2013. 1. 21. 41,270 2,700 43,970 2013. 2.분 2013. 2. 21. 41,270 2,700 43,970 2013. 3.분 2013. 3. 21. 41,270 2,700 43,970 2013. 4.분 2013. 4. 22. 41,270 2,700 43,970 2013. 5.분 2013. 5. 20. 41,270 2,700 43,970 2013. 6.분 2013. 6. 20. 41,270 2,700 43,970 2013. 7.분 2013. 7. 20. 41,270 2,700 43,970 2013. 8.분 2013. 8. 20. 41,270 2,700 43,970 2013. 9.분 2013. 9. 23. 41,270 2,700 43,970 2013. 10.분 2013. 10. 21. 41,270 2,700 43,970 2013. 11.분 2013. 11. 21. 41,270 2,700 43,970 2013. 12.분 2013. 12. 19. 41,270 2,700 43,970 2014. 1.분 2014. 1. 20. 41,960 2,740 44,700 2014. 2.분 2014. 2. 20. 41,960 2,740 44,700 2014. 3.분 2014. 3. 20. 41,960 2,740 44,700 2014. 4.분 2014. 4. 21. 41,960 2,740 44,700 2014. 5.분 2014. 5. 21. 41,960 2,740 44,700 2014. 6.분 2014. 6. 23. 41,960 2,740 44,700

B. From November 2012 to June 2014, the Defendant imposed and collected the insurance premium as specified in the following table on the Plaintiff (hereinafter “instant insurance premium”), and the Plaintiff received a written notice around that time.

C. In calculating the above insurance premium pursuant to Articles 69 and 72 of the National Health Insurance Act and Article 42 of the Enforcement Decree of the same Act, the Defendant included the Plaintiff’s co-ownership share (hereinafter “instant share”) on the land within 31 parcels of land (hereinafter “instant land”) in Nam-gu, Incheon, Seoul through D, E, or F, as property for which the imposition score of the insurance premium was calculated against the Plaintiff. The Defendant assessed the tax base amount of property tax on the instant share as KRW 18.2 million from November 201 to October 2013, 2013, and KRW 18.4 million from November 201 to June 2014, 2014.

On July 4, 2013, the Plaintiff’s interest in the instant case at the Defendant’s Health Insurance Objection Committee is assessed against the Plaintiff.

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