The costs of appeal are assessed against the Plaintiff.

(1) Article 17(1) of the Local Autonomy Act provides that "the residents who requested the inspection of matters concerning the disbursement of public money, matters concerning the acquisition, management and disposal of property, matters concerning the conclusion or execution of contracts for sale, lease, or other contracts to which the relevant local government is a party, or matters concerning the imposition and collection of public funds such as local taxes, user fees, fees, fines for negligence, etc. may file a lawsuit with the head of the relevant local government as the other party on the facts related to the request for inspection, which are illegal acts or negligence." Article 17(2) provides that "the lawsuit in which a resident may file a lawsuit pursuant to paragraph (1) shall be the same as the following." Article 17(1) provides that "the lawsuit demanding the cancellation or alteration of the relevant act, which is an administrative disposition, or demanding the confirmation of the validity or existence of such act," and subparagraph 2 of the same Article provides that "

The purpose of this resident litigation system is to ensure the legality of administration concerning local financial accounting by allowing residents to seek the prevention or correction of illegal financial accounting activities of local governments.

Therefore, the term "matters concerning the management and disposal of property" or "matters concerning the imposition and collection of public money", which are subject to a resident lawsuit pursuant to the above provisions, refers to an act of directly aiming at maintaining, preserving, or realizing the value of property owned by a local government or neglecting to impose and collect public money related thereto, and other acts unrelated to financial accounting are subject to a resident lawsuit even if such act affects the finance of a local government, the imposition and collection of "matters concerning the management and disposal of property" or "matters concerning the management and disposal of property" which are subject to a resident lawsuit.