중증질환 등 건강보험산정특례자가 지급한 의료비를 한도(700만 원) 없이 전액 공제받을 수 있는 의료비에 추가한다.
Medical expenses paid by special cases for calculating health insurance such as severe diseases are added to medical expenses that can be deducted in full without a limit (7 million won).