The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

According to Article 3 of the Trial of Small Claims Act, with respect to small claims, an appeal may be filed only when the judgment on whether to violate the provisions of law, rules of order or disposition, or whether to violate the rules of order or disposition, is unfair, or when the judgment contrary to the Supreme Court'

The judgment below

According to the reasoning, the court below determined that the attachment based on the plaintiff's local tax based on the disposition of arrears by the National Health Insurance Corporation does not fall under the attachment subject to the attachment priority because the attachment based on the plaintiff's local tax due to the request for delivery or the participation in the attachment does not fall under the attachment subject to the attachment priority. The Supreme Court Decision 2008Da47732 cited in the ground of appeal is that the principle of priority of local tax is not the first attachment priority between the industrial accident compensation insurance fees and local tax, and the Supreme Court Decision 2001Da83777 is merely the purport that the principle of attachment priority applies to the case where the tax is collected through the compulsory execution procedure. Thus, the court below cannot be deemed to have determined on the premise of the interpretation contrary to the defined interpretation of the Supreme Court

Therefore, this case does not constitute “when the lower court rendered a decision contrary to the Supreme Court’s precedents”.

Therefore, the appeal is dismissed, 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 on the bench.