출국금지처분취소
1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on August 1, 2017 shall be revoked.
2. The costs of lawsuit shall be.
1. Details of the disposition;
A. On July 1, 2012, the tax authority imposed a disposition imposing global income tax of KRW 184,054,000 on the Plaintiff in the year 2009.
The Plaintiff’s amount of delinquent local taxes as of July 2017 is KRW 313,260,000 (= principal tax of KRW 184,054,00).
B. The Commissioner of the National Tax Service requested the Defendant to prohibit departure on August 1, 2015, when the Plaintiff did not pay the said comprehensive income tax, and the Defendant issued the Plaintiff a disposition to prohibit departure from the Republic of Korea from July 1, 2015 to December 31, 2015 on the grounds of the delinquency in national tax (hereinafter “instant disposition”) to extend the period of prohibition of departure on several occasions at the continuous request of the Commissioner of the National Tax Service. In conclusion, the Commissioner of the National Tax Service requested the Plaintiff to re-examine the period of prohibition of departure on July 1, 2017. On August 1, 2017, the Plaintiff issued a disposition to extend the period of prohibition of departure from the date of August 7, 2017 to February 6, 2018 (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, entry of evidence Nos. 1 and 2, purport of the whole pleadings
2. In an administrative litigation on the legitimacy of the instant lawsuit, the benefit of protecting the rights at the time of the filing of the lawsuit, and even if the administrative disposition subject to cancellation after the filing of the lawsuit is extinguished due to the lapse of the period, if it is judged that there is a need for explanation on the illegality confirmation or unclear legal issues of an administrative disposition because it is likely that illegal disposition will be repeated for the same reason among the parties to the same lawsuit, there is a legal interest to seek revocation of the disposition
(2) As to the instant case based on the above legal doctrine, there are changes in circumstances, such as ① the extension of the period of prohibition of departure against the Plaintiff, and ② the payment of national taxes in arrears by the Plaintiff, etc.