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(영문) 서울행정법원 2018.04.13 2017구합73884
출국금지처분취소
Text

1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on November 24, 2017 is revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. On May 31, 2016, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea pursuant to Article 7-4(1) of the National Tax Collection Act and Article 10-5(2)4 of the Enforcement Decree of the same Act. On the same day, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea from May 31, 2016 to November 29, 2016 on the ground of national taxes in arrears (transfer income tax and global income tax) pursuant to Article 4(1)4 of the Immigration Control Act.

B. On November 25, 2016, at the request of the Commissioner of the National Tax Service, the Defendant issued a disposition to extend the period of prohibition of departure against the Plaintiff from November 30, 2016 to May 29, 2017, on the ground that it did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

C. On May 24, 2017, at the request of the Commissioner of the National Tax Service, the Defendant issued a disposition to extend the period of prohibition of departure from May 30, 2017 to November 29, 2017, on the ground that the Plaintiff did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

On May 2017, the Commissioner of the National Tax Service requested the Defendant to extend the departure suspension period of the Plaintiff more once on the ground that “the Plaintiff’s delinquent amount of national taxes (transfer income tax and global income tax) reaches 7,524,269,000 won and the Plaintiff’s property owned by the Plaintiff cannot complete the taxation claim. The Plaintiff has left Korea abroad at least three times for the last one year without justifiable grounds as a person disclosed in the name of the habitual delinquent taxpayer in 2014, and the Plaintiff’s family is a person whose property has been lost, and thus the Plaintiff’s family is likely to escape abroad.”

E. On November 24, 2017, the Defendant issued a disposition to extend the period of prohibition of departure from the Republic of Korea from November 30, 2017 to May 29, 2018, on the ground that the Plaintiff did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

(hereinafter referred to as "disposition of this case"). 【No dispute exists, Gap evidence Nos. 2, 13, Eul evidence Nos. 1 and 13 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings.

2. The instant disposition is lawful.

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