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1. The Defendant’s disposition to extend the prohibition of departure against the Plaintiff on March 2, 2016 is revoked.
2. The costs of lawsuit shall be.
Reasons
1. Details of the disposition;
A. From October 1, 2004, the Plaintiff operated two businesses, such as wholesale and retail business of agricultural products, and trade business, from Ansan-si member B to Ansan-si, and closed each business on September 9, 201.
B. On July 31, 201, the head of the Ansan District Tax Office imposed global income tax of KRW 237,874,110, and KRW 10,322,650, and global income tax of KRW 158,629,050 as the due date for payment on August 31, 201, and KRW 459,820, respectively, on the Plaintiff as the due date for payment on July 31, 201.
C. As of February 17, 2016, the Plaintiff did not pay each of the above comprehensive income tax at all, and as of February 17, 2016, the Plaintiff failed to pay global income tax of KRW 681,222,70 (hereinafter “instant national tax”).
The Commissioner of the National Tax Service, around September 2, 2015, requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on the ground of the instant default of national taxes. Accordingly, the Defendant issued a disposition to prohibit the Plaintiff from departing from the Republic of Korea on September 2, 2015 to March 1, 2016 pursuant to Article 4(1)4 of the Immigration Control Act. The said disposition was issued on March 2, 2016, when the period of prohibition of the departure expires (hereinafter “instant disposition”).
【Ground of recognition】 The fact that there is no dispute, Gap's 9, 17 evidence, Eul's 1 through 4, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion: (a) the Plaintiff’s coming to and depart from China from March 17, 2014 to August 29, 2015 was a departure from the Republic of Korea for the purpose of supporting the drilling and sales business; (b) the Plaintiff has no property to escape from China; and (c) the Plaintiff is under a circumstance that the Plaintiff would be punished for a small amount of living cost while coming to and departing from China to China in order to assist the Plaintiff’s coming to and depart from China; and (d) the Plaintiff’s living is based on Korea and any financial account in any foreign country.