Whether the Enforcement Decree of the Local Tax Act, which is the Presidential Decree, is subject to a request for adjudication on constitutionality (negative)

Article 41 (1) of the Constitutional Court Act provides that only when a law violates the Constitution is the premise of a trial, the court may request the Constitutional Court to decide on whether the law is unconstitutional. Therefore, the issue of whether the Enforcement Decree of the Local Tax Act, which is the Presidential Decree, is unconstitutional or not,

Articles 107(1), 107(2), and 111(1)1 of the Constitution of the Republic of Korea; Article 41(1) of the Constitutional Court Act

[Plaintiff-Appellee] 91 seconds16 decided Apr. 23, 1991 (Gong1991, 1555)

Applicant

The request for unconstitutionality shall be dismissed.

The grounds for requesting an unconstitutionality motion shall be examined.

Article 41 (1) of the Constitutional Court Act provides that only when a law violates the Constitution is the premise of a trial, the court may request the Constitutional Court to decide on whether the law is unconstitutional, so it is not subject to its proposal.

Therefore, it is so decided as per Disposition with the assent of all participating judges who reject the application of this case.

Justices Kim Yong-sung (Presiding Justice)