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(영문) 서울행정법원 2015.11.13 2014구합75476
출국금지기간연장처분취소(출국금지 및 기간연장처분취소)
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1. On October 21, 2015, the Defendant issued a disposition for the extension of prohibition of departure (prohibit prohibition and extension of the period) against the Plaintiff.

Reasons

Details of the disposition

On March 11, 2015, the Plaintiff is in arrears with taxes as follows.

5. Total amount of principal tax on September 30, 2010 to 2010. 4,80 6,170 6,170 1,200 1,200 20 30, 2011 6,170 1,200 1,200 30 30 6,20 30 46. 206 20, 209 7. 306, 206, 208 96, 306, 206, 2014 6. 30, 206, 306, 206, 140, 200 6, 170, 200 40, 306, 206, 206, 306, 205, 206, 206, 306, 206, 2013

The imposition of global income tax as set forth in Nos. 5, 6, 7, 9, and 10 of the above table is clear that the Plaintiff was released out of the amount included in B’s gross income between 2006 and 2009 when the Plaintiff was in the representative director B, but the amount of which the ownership is unclear shall be deemed to have been reverted to the Plaintiff who is the representative director (i.e., the Plaintiff’s income) (see Article 106(1)1 proviso of the Enforcement Decree of the Corporate Tax Act; hereinafter “disposition on the recognition of representative”), and thus, the Plaintiff was imposed the global income tax on the Plaintiff.

In addition, the plaintiff from 2004 to 2004, C (the trade name before the change is referred to as "D" or "C" regardless of its name before or after the change in convenience.

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