The nature of a volunteer fire brigade established under Article 40 of the Fire Services Act;

The nature of a volunteer fire brigade established under Article 40 of the Fire Services Act;

Articles 40 and 44 of the Fire Services Act, Article 239 of the Local Tax Act

Mack and Ma

Speaker-si and one other

Seoul High Court Decision 62Na1203 decided June 19, 1963

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal by the Plaintiff’s attorney

According to the provisions of Article 40 of the Fire Services Act, the Seoul Special Metropolitan City and the Si/Eup shall establish a volunteer fire brigade to assist the chief of fire station with the duty of fire-fighting and fire-fighting. Meanwhile, Article 44 of the same Act provides that the expenses of a volunteer fire brigade shall be the financial resources for the fire-fighting facility tax under Article 239 of the Local Tax Act. However, in light of the purport of the provision, it cannot be deemed that the volunteer fire brigade is a subordinate institution at the time, and according to the records of this case, it cannot be deemed that the defendant's government did not prove and prove that the defendant's co-government did not contribute the object of this case to the joint defendant's non-performance of the obligation of fire-fighting and fire-fighting from the government volunteer fire brigade, even if the plaintiff purchased

Therefore, the appeal is dismissed and the costs of the lawsuit are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

The judge of the Supreme Court (Presiding Judge) of the Red Madern (Presiding Judge) Madern Madern Madern Madern Madon