출국금지기간연장처분취소
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 August 1, 2004, the Plaintiff is delinquent in national taxes of KRW 4 billion in total, including global income tax and capital gains tax, etc. from August 1, 2004.
B. On December 22, 2011, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea for the purpose of evading the disposition on default and allowing the Plaintiff to flee property overseas. The Defendant accepted the request and continued to extend the Plaintiff’s prohibition period since the first disposition on the prohibition of the departure against the Plaintiff from December 23, 201 to June 22, 2012.
C. On March 23, 2016, the Defendant issued a disposition to extend the period of prohibition of departure from the extension line to June 22, 2016.
(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 17, Eul evidence Nos. 17, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The global income tax, which accounts for the largest portion of the Plaintiff’s assertion in arrears, is premised on the premise that the Plaintiff was an actual manager of Company B (hereinafter “B”) as the Plaintiff’s actual manager, and this is different from fact, and there was no fact that the Plaintiff concealed the assets.
Since the disposition of this case interferes with the plaintiff's job-seeking activities, the above disposition shall be revoked as it excessively limits the plaintiff's freedom of residence.
(b) Entry in the attached statutes of the relevant statutes;
C. The main purpose of prohibition of departure on the grounds of tax deficiencies is to prevent the unpaid taxpayer from making it difficult for him/her to proceed with compulsory execution due to the escape of his/her property from overseas by using his/her departure from the Republic of Korea, and is not to make him/her pay the unpaid tax by psychological pressure by securing his/her believers or restricting his/her freedom of departure from the Republic of Korea. Therefore, the circumstances leading up to tax arrears, the age and occupation of the delinquent taxpayer, and