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(영문) 서울행정법원 2015.01.15 2014구합66298
출국금지처분취소
Text

1. The Defendant’s disposition of prohibiting departure for six months (from July 31, 2014 to January 30, 2015) against the Plaintiff on August 1, 2014.

Reasons

1. Details of the disposition;

A. On January 1, 2007, the Plaintiff registered his/her business with the trade name “C” and the type of business “real estate transaction” as “C,” and changed the trade name on April 2, 2007 to “D” and the trade name on February 4, 2008 to “E,” respectively, until 2009.

B. On May 31, 2008, the Plaintiff sold 4,213,770,000 total revenue amount of 4,258,479,105 won (one thousand,015,243,953 won for heavy personnel expenses) and income amount of -4,709,105 won (total revenue amount of 4,213,770,000 won - necessary expenses amount of 4,258,479,105 won for total revenue amount of 4,207, the final return on the tax base of global income tax and the statement of payment for total revenue amount of 2007, which was imposed by the head of the Gangwon District Tax Office (the total income amount of 1,015,243,953 won). The Plaintiff submitted the final return on tax base of global income tax and the statement of payment for total income amount of 4,258,479,105 won.

C. On May 10, 2013, the head of the Gangnam District Tax Office determined the amount of income according to the special method for calculating the amount of tax by a real estate sales businessman under Article 64 of the Income Tax Act, and notified the Plaintiff of the global income tax amounting to KRW 1,054,234,230 for the first time of payment on May 31, 2013.

However, on June 24, 2014, the Plaintiff’s amount of national taxes in arrears as of June 24, 2014 is KRW 1,228,79,000.

C. On July 1, 2014, the Commissioner of the National Tax Service requested the Defendant to prohibit the departure of the Plaintiff. On August 1, 2014, the Defendant rendered a disposition prohibiting the departure of the Plaintiff based on Article 4(1)4 of the Immigration Control Act, on the ground that “the Plaintiff is not able to secure a tax claim, and there is no property that is not able to secure a tax claim, and there is a concern that the Plaintiff might escape abroad by concealing property,” on the grounds that the amount of national tax in arrears is 1,228,79,000 won.”

(See Evidence No. 1, hereinafter referred to as “instant disposition”). 【No dispute exists, Gap evidence No. 1, Gap evidence No. 2-1, Gap evidence No. 5-1 through 3, Gap evidence No. 6-1, 2, Eul evidence No. 1, 3, and 5.

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