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(영문) 서울행정법원 2018.07.26 2017구합88701
출국금지기간연장통지취소
Text

1. The Defendant’s disposition of extending the period of prohibition of departure made on May 18, 2018 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

Reasons

1. Details of the disposition;

A. On May 15, 2014, the director of the branch office of the tax office imposed gift tax on B, who is his/her father, on May 15, 2014. Since B did not pay taxes within the prescribed period, on July 1, 2014, the Plaintiff, who was the donor, designated the donor as a joint and several taxpayer and sent a notice of payment to the Plaintiff.

The arrears of B at the time are as listed in the following table:

A gift tax for the year 2004 28,08,083,08,000,000,000,000,000,000,000 288,000,000,000,000,000,000,000,000 287,000,000,000,000,000,000 167,067,067,000,000,000,000,000,000,000 28,067,067,00,00,00,000,000,00,000,00,00,000,00,00,06,06,06,06,0,06,06,06,07,06,07,07,00

B. On May 2016, the Commissioner of the National Tax Service: (a) donated shares and cash to his/her child; (b) designated as a joint and several taxpayer with respect to the gift tax in arrears; and (c) seized real estate as a high-amount delinquent taxpayer of KRW 10,01,611,000; and (b) it is difficult to secure tax claims due to lack of practical benefits to cover the delinquent amount

The plaintiff has left Korea from Korea more than 4-5 times every year without any particular income or assets held as much as securing tax claims, and his children are confirmed to live mainly in China. The plaintiff's assets held to avoid the disposition on default without the intention of payment of national taxes are commercialized so that it is difficult to collect delinquent taxes, and the assets held to avoid the disposition on default are accumulated as concealed property, and the overseas stay expenses, etc. are being raised. The higher amount of delinquent taxpayers in Korea.

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