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(영문) 서울행정법원 2017.07.06 2017구합53019

출국금지처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. As of August 2016, the Plaintiff is delinquent in national taxes of value-added tax, wage and salary income tax and retirement income tax withheld at source, total corporate tax amounting to KRW 997,441,690 (including each additional charge) owed as a secondary taxpayer for global income tax and stock company B (hereinafter “instant company”).

B. On January 12, 2017, the Defendant issued a disposition of prohibition of departure against the Plaintiff from August 19, 2016 to February 16, 2017, based on Article 4(1)4 of the Immigration Control Act. On February 10, 2017, the Defendant issued a disposition of extending the period of prohibition of departure from the Republic of Korea from February 17, 2017 to August 16, 2017 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 1, 19 evidence, Eul evidence 1 to 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff was unable to pay taxes inevitably due to the discontinuance of business of the instant company, and that the Plaintiff was disadvantaged due to the Plaintiff’s dismissal of business, and that the Plaintiff did not have any property to escape abroad and there is no concern to escape. On the other hand, the disposition of this case was disadvantaged due to the instant disposition, and thus, the disposition of this case was unlawful because it did not meet

(b) as shown in the attached Form of the relevant statutes;

C. From March 11, 2010, the Plaintiff established and operated the instant company for the purpose of dispatching and arranging human resources, performing civil engineering works, waterproof and waterproof construction works, and reinforced concrete construction works. On June 30, 2012, the said company was closed ex officio. 2) The Vice Director of the District Tax Office imposed the Plaintiff, who is liable for secondary tax liability with respect to the instant company, the amount of value-added tax, earned income tax, retirement income tax, and corporate tax as indicated in the following table. As to the amount of the bonus recognized as the representative, the Vice Director of the District Tax Office imposed global income tax on the Plaintiff as listed in the following table.