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(영문) 서울행정법원 2016.04.28 2015구합71099

출국금지기간연장처분취소 청구의 소

Text

1. The plaintiff's claim is dismissed.

2. The costs of the lawsuit, including the part resulting from the supplementary participation, are all the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a de facto manager of the Group B that mainly runs the shipping business and the automobile sea transportation business.

B. After conducting a tax investigation with the Plaintiff from October 15, 2010 to March 28, 2011, the Commissioner of the National Tax Service notified the head of the distribution tax office, the head of the Seocho District Tax Office, and the head of Seocho-gu (hereinafter “head of the distribution tax office, etc.”) of the taxation data. Based on the taxation data, the head of the tax office, etc. issued a disposition imposing global income tax (including additional tax) and local income tax (hereinafter “instant taxation disposition”).

C. The Plaintiff filed a lawsuit seeking revocation of the instant taxation disposition (hereinafter referred to as “related lawsuit”), following the first instance court and the second instance court and the final appeal, and currently pending the lawsuit with Seoul High Court No. 2016Nu324 (Reversal and remanded).

The Defendant issued a disposition to extend the period of prohibition of departure on June 11, 201, upon request of the Commissioner of the National Tax Service to the effect that the Plaintiff is likely to depart from the Republic of Korea for the purpose of avoiding disposition on national taxes in arrears and capital flight abroad, with the period from June 11, 2011 to December 10, 201, upon request by the Commissioner of the National Tax Service, for the prohibition of departure against the Plaintiff, the Defendant continued to extend the period of prohibition of departure against the Plaintiff on December 11, 2015.

In addition, on January 8, 2016, the Defendant issued a disposition of prohibition of departure against the Plaintiff on the ground that the Defendant failed to pay local taxes, upon the Defendant’s request for prohibition of departure by the Mayor of Seoul Special Metropolitan City, the Defendant: (a) decided on January 7, 2016 to July 6, 2016.

(hereinafter referred to as “instant disposition”, including a disposition to extend the period of prohibition of departure as of December 11, 2015 and a disposition to prohibit departure as of January 8, 2016, hereinafter “instant disposition”). Inasmuch as there is no dispute, the number of subparagraphs 1 through 3, 1 through 4, 15, 15, 15, 2, and 2 is the number.