출국금지처분취소
1. The Defendant’s disposition of prohibition of departure on March 6, 2018 (from March 6, 2018 to August 31, 2018) shall be revoked.
1. The Plaintiff is currently in arrears with approximately KRW 22,590,000,000,000,000 national taxes, including value-added tax and global income tax.
Upon request from the Commissioner of the National Tax Service, the Defendant issued a disposition prohibiting departure on March 6, 2018 to the Plaintiff on 179 days (from March 6, 2018 to August 31, 2018).
(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, the purport of the whole pleadings
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. Whether the instant disposition is lawful
A. The citizen’s freedom of departure constitutes a fundamental right of freedom of residence and movement guaranteed by the Constitution. Therefore, restriction on such freedom shall be limited to the minimum necessary extent, and its essential contents shall not be infringed, and the interpretation and application of the provisions of the Immigration Control Act, etc., such as Immigration Control Act, should be based on the same principle.
Article 4 (1) of the Immigration Control Act and Article 1-3 (2) of the Enforcement Decree of the same Act provide that a person who fails to pay a national tax, customs tax, or local tax of at least five million won by the due date without good cause may be prohibited from departing from the Republic of Korea for a fixed period of time.
However, 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. However, it is not to have the unpaid taxpayer pay the unpaid tax voluntarily by securing a new disease or restricting the freedom of departure from the Republic of Korea.
Therefore, the prohibition of departure is not allowed in light of the principle of guaranteeing fundamental rights under the Constitution and the principle of prohibition of excessive prohibition on the ground that the tax is unpaid more than a certain amount without confirming whether the property is likely to escape overseas, and that there is no justifiable reason for the unpaid tax.
Furthermore, there is a possibility that property may escape abroad.