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1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on December 30, 2015 is revoked.
2. The costs of lawsuit shall be.
Reasons
Details of the disposition
The Plaintiff, a representative director, and an oligopolistic stockholder, established B Company B engaging in building construction and sales business, was designated as the secondary taxpayer of the value-added tax from 2008 to 2011 in arrears and the corporate tax for 2009 and 2010 in arrears, but failed to pay the total income tax in 2008 and 2010.
As of November 2015, the Plaintiff’s amount of national taxes in arrears resulted in a total of KRW 1,798,307,150 (including additional taxes; hereinafter “instant national taxes”).
The Commissioner of the National Tax Service requested the Plaintiff to prohibit departure on the grounds of the Plaintiff’s default of national taxes, etc., and the Defendant, on January 5, 2015, issued a disposition of prohibition of departure against the Plaintiff based on Article 4(1)4 of the Immigration Control Act, and thereafter extended the period of prohibition of departure on several occasions thereafter on December 30, 2015, extended the period of prohibition of departure from the Plaintiff from January 5, 2016 to July 4, 2016.
(hereinafter “Disposition in this case”). [Grounds for Recognition ] The Plaintiff’s assertion as to the legitimacy of the disposition in this case’s instant case’s national tax in arrears, but the Plaintiff’s assertion as to the legitimacy of the disposition in this case’s entirety as to the following facts: (a) there is no property on the part of the Plaintiff; and (b) there is no possibility that property may escape abroad due to the lack of property on the part of the Plaintiff; and (c) prohibition of departure by the Commissioner of the National Tax Service
(3) In light of the fact that the Plaintiff’s family’s livelihood is difficult due to the instant disposition, etc., the instant disposition is unlawful by abusing its discretionary power.
It shall be as shown in the attached Form of the relevant statutes.
Judgment
In full view of the purport of Article 4(1)4 of the Immigration Control Act, Article 1-3(2) of the Enforcement Decree of the same Act, and Articles 6, 6-5, and 6-6 of the Enforcement Rule of the same Act, prohibition of departure on the ground of default of national taxes of at least 50 million won.