출국금지처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From around 2010, the Plaintiff (i.e., waste resources collection and transportation agency) discontinued on June 30, 2013.
B. From April 1, 2011, the Plaintiff was delinquent in paying the global income tax and value-added tax of KRW 448,340,470 as of November 1, 201.
C. On August 5, 2015, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on grounds of the Plaintiff’s default of national taxes. The Defendant issued a disposition of prohibiting the Plaintiff from departing from the Republic of Korea for six months on the following day, and on February 1, 2016,
8.5. The extension of the period of prohibition of departure extended by the end of May (hereinafter “instant disposition”) was made.
[Reasons for Recognition] No. 13, No. 13, and No. 1, and the purport of the whole pleadings
2. The instant disposition is unlawful for the following reasons. A.
The Commissioner of the National Tax Service requested the Plaintiff to prohibit departure pursuant to Article 7-4 (1) of the National Tax Collection Act and Article 10-5 (1) and (2) 5 of the Enforcement Decree of the National Tax Collection Act. While the Plaintiff visited Vietnam on seven occasions from August 20, 2014 to July 26, 2015, which was one year prior to the first disposition of prohibition of departure, the Plaintiff does not constitute a person eligible to request the Commissioner of the National Tax Service to prohibit departure.
B. In light of the fact that the Plaintiff did not possess any property that is likely to escape overseas, the necessity of departure for the purpose of economic activities to maintain a livelihood in the future, the payment of taxes has not been intentionally avoided, and the contribution to society has been harmful to society, the instant disposition ought to be deemed a disposition that the Defendant has abused or abused its discretion.
3. Attached Form of the relevant Acts and subordinate statutes;
4. Determination
A. According to Article 4(1) of the Immigration Control Act and Articles 2, 2-2, and 2-3 of the Enforcement Decree of the Immigration Control Act, the Commissioner of the National Tax Service, etc. requests prohibition of departure.