1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. As of September 10, 2001, the Plaintiff was delinquent in 3,788,960 won, including property tax, against the Defendant.

B. On September 10, 2001, the Defendant issued a disposition to seize the claims listed in the separate sheet (hereinafter “instant claims”) that are the Plaintiff’s property (hereinafter “instant disposition”).

[Reasons for Recognition] There is no dispute, Gap evidence No. 5 and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the National Tax Collection Act was amended on December 31, 2007, and thus, from January 1, 2008, the phrase “small financial property necessary to maintain the livelihood of the delinquent taxpayer, which is prescribed by the Presidential Decree” constituted the property prohibited from seizure by the Defendant.

However, since it is apparent that the claim of this case constitutes a small financial property necessary for the plaintiff's maintenance of livelihood and prescribed by the Presidential Decree, the defendant should " null and void the disposition of this case" in accordance with the amended National Tax Collection Act and its purport, however, maintain the disposition of

Therefore, the court should confirm that the disposition of this case is invalid.

나. 관계 법령 ▣ 지방세기본법 제98조(체납처분에 관한 「국세징수법」의 준용) 지방자치단체의 징수금의 체납처분에 관하여는 이 법 또는 지방세관계법에서 규정하고 있는 사항을 제외하고는 국세 체납처분의 예를 준용한다.

▣ 구 국세징수법(2016. 3. 2. 법률 제14040호로 개정되기 전의 것) 제31조(압류금지 재산) 다음 각 호의 재산은 압류할 수 없다.

13. 체납자의 생계유지에 필요한 소액금융재산으로서 대통령령으로 정하는 것 ▣ 구 국세징수법 시행령(2013. 2. 5. 대통령령 제24367호로 일부 개정되기 전의 것) 제36조(압류금지 재산) 법 제31조 제13호에서 "대통령령으로 정하는 것"이란 납입액이 300만 원 미만인 보장성보험의 보험금ㆍ해약환급금ㆍ만기환급금과 개인별...