연말정산센터 - 이나우스아카데미

공지사항ㆍ자료실 새롭게 등록되는 내용이나 변경사항 등을 공지해 드리는 공간입니다.
강의관련 자료는 2020년 연말정산 교육 수강자에 한해서 제공됩니다.


제 목	인정상여처분(소득처분)의 건강보험료 과다납부 부당 판결
작성자	관리자	등록일	2021-01-22
첨부파일	춘천지방법원_2017구합20.pdf
국민건강보험공단을 상대로 제기한 인정상여처분의 건강보험료 과다납부 소송이 부당 판결이 났습니다. 익금 산입한 사외유출 소득의 귀속을 명확하게 판별할 수 없을 경우에는 대표자에게 귀속된 것으로 판단, 대표자에게 상여처분하던 그동안의 관습을 뒤집은 판결이라 볼 수 있습니다. 3년 이내에 인정상여처분으로 건강보험료를 과다 납부하였을 경우, 환급 가능합니다. 3년이 지났더라도 10년 이내라면, 민법 상 ‘부당이득 반환청구 소송’을 통해 건강보험료를 돌려받을 수 있습니다. 환급에 필요한 서류는 첨부해드린 춘천지방법원판결문 ‘ 【2017구합20】 건강보험료 정산보험부과 처분 취소’ 와 과다 납부를 통지받으신 ‘과세예고 통지서’를 함께 가지고 가셔서 국민건강보험공단에 부과취소를 요청하시면 됩니다. 판결에 대한 자세한 사항은 첨부해드린 판결문을 확인해 주세요. 감사합니다. 이나우스 아카데미.

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