소득할주민세에 관한 청구의 피고 적격 여부(심리불속행기각)[국승]
The revocation of revocation of imposition of global income tax, etc.
1. Whether the claim for income-proportional resident tax is the defendant;
Article 4 of the Act on Special Cases Concerning the Procedure for Appeal
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal by appellant is not accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, the appeal is dismissed in accordance with Article 5 of the Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.