출국금지기간연장처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff failed to pay the global income tax from December 1, 2010, and as of November 2017, the Plaintiff is delinquent in totaling KRW 3,549,161,610.
B. The Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on the grounds of the Plaintiff’s default of national taxes, and the Defendant, around January 201, issued a disposition to prohibit the Plaintiff from departing from the Republic of Korea “from January 11, 2016 to July 10, 2016” against the Plaintiff, and continued to extend the prohibition period thereafter.
C. On January 4, 2019, the Defendant: (a) rendered a disposition of extension of the period of prohibition of departure from the Republic of Korea from January 11, 2019 to July 10, 2019 to the Plaintiff; and (b) rendered the instant disposition.
[Reasons for Recognition] Facts without dispute, Gap evidence No. 1 (including virtual number, each entry in Eul evidence Nos. 1 to 4, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Since the Plaintiff’s assertion is unlikely to flee overseas, the instant disposition is unlawful because it violates Article 6 of the former Enforcement Rule of the Immigration Control Act (amended by the Ordinance of the Ministry of Justice No. 930, Jun. 12, 2018) or violates the principle of excessive prohibition.
(b) as shown in the attached Form of the relevant statutes;
C. Article 4(1) of the Immigration Control Act and Article 1-3(2) of the former Enforcement Decree of the Immigration Control Act (amended by Presidential Decree No. 29818, Jun. 11, 2019) provide that “a person who fails to pay a national or local tax of 50,000 won or more within the payment period without good cause may be prohibited from departing from the Republic of Korea for a specified period not exceeding six months.”
The main purpose of prohibition of departure on the grounds of tax arrears is to prevent the unpaid taxpayer from having difficulties in compulsory execution due to the escape of property from overseas by using his/her departure from the Republic of Korea, and thereby, to voluntarily pay the unpaid tax by securing a new disease or restricting the freedom of departure from the Republic of Korea.