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(영문) 서울행정법원 2016.10.14 2016구합58321
출국금지처분취소
Text

1. From August 1, 2016 to September 5, 2016, the Defendant’s disposition to extend the period of prohibition of departure issued against the Plaintiff on August 1, 2016.

Reasons

1. Details of the disposition;

A. On February 2016, the Plaintiff defaulted on the national tax of KRW 100,000,000,000,000 for value-added tax and additional tax, and KRW 60,000,000 for global income tax and additional tax, and KRW 52,00,000.

B. On February 4, 2016, the Defendant received a request from the Commissioner of the National Tax Service for prohibition of departure from the Plaintiff and issued a disposition to prohibit departure for six months (from February 5, 2016 to August 4, 2016) to the Plaintiff on March 23, 2016.

C. On February 1, 2016, the director of the Namyang District Tax Office imposed and collected global income tax of KRW 199,614,150 on the Plaintiff. The Plaintiff is delinquent in national tax (including additional dues) exceeding KRW 350 million as of April 15, 2016.

On August 1, 2016, the Defendant rendered a disposition to extend the prohibition period of departure from the Republic of Korea (hereinafter “instant disposition”) from August 5, 2016 to February 4, 2017 to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 39, Eul evidence Nos. 1, 2, 5, 9 (including relevant numbers), the purport of the whole pleadings

2. Of the instant lawsuits, where the effective period is specified in an administrative disposition as to whether the part requesting the revocation of a disposition of extension of the period of prohibition of departure from August 5, 2016 to September 9, 2016, the validity of such administrative disposition is invalidated upon the lapse of the pertinent period, unless there are special circumstances to deem that any legal interest is infringed upon due to the remaining external form of the disposition after the expiration of the pertinent period, there is no legal interest to seek the revocation of such disposition, unless there is any particular circumstance to deem that the disposition

(see, e.g., Supreme Court Decision 2002Du1946, Jul. 8, 2004). The effective period of the instant disposition is from August 5, 2016 to February 4, 2017, and the part of the instant disposition ordering prohibition of departure from August 5, 2016 to September 9, 2016 among the instant disposition has expired as of the date of the closing of argument in the instant case, and the part of the instant disposition is not subject to the requirement or aggravation of the unfavorable disposition against the Plaintiff, which may not be possible in the future.

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