출국금지처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details and contents of the disposition, and related statutes;
A. From February 28, 2009, the Plaintiff is delinquent in national taxes equivalent to KRW 222,8260,000 in total, including capital gains tax, global income tax, etc.
B. As the Commissioner of the National Tax Service requested the Defendant to prohibit departure on the ground that the Plaintiff was in arrears, the Defendant, on June 9, 2015, issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea “from June 9, 2015 to December 8, 2015,” and thereafter extended the Plaintiff’s prohibition period of departure on one occasion. C. The Defendant again issued a disposition extending the Plaintiff’s prohibition period of departure on June 4, 2016 to “from June 9, 2016 to December 8, 2016.”
(hereinafter “instant disposition”) D.
The relevant Acts and subordinate statutes shall be as shown in the attached Form.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, Eul evidence Nos. 1 to 3, the purport of the whole pleadings
2. The gist of the Plaintiff’s assertion is that the Plaintiff’s disposition of this case is unlawful since it abused the scope of discretionary authority, considering the following: (a) the Plaintiff’s failure to pay national taxes on the grounds of business failure, payment of fines, etc.; (b) the Plaintiff’s departure from Korea several occasions has justifiable grounds; (c) the period of stay is short; and (d) the Plaintiff is obliged to depart from Korea depending on the business needs.
3. Determination
A. Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree thereof provide that a person who fails to pay a national or local tax of at least 50 million won by the due date without good cause may be prohibited from departing from the Republic of Korea for a fixed period not exceeding six months.
However, prohibition of departure on the grounds of tax delinquency is the main purpose of preventing a delinquent taxpayer from making it difficult for him/her to enforce compulsory execution due to the escape of his/her property from Korea using his/her departure from Korea, and by imposing psychological pressure on the delinquent taxpayer by securing his/her personal illness or restricting his/her freedom of departure.