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(영문) 서울고등법원 2019.01.11 2018누56673
출국금지처분취소
Text

1. The plaintiff's claim that is changed in exchange in the trial is dismissed.

2. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is in arrears with national taxes of KRW 3,205,420,070 (including additional dues) as indicated below, upon receiving the provisional imposition of securities transaction tax around July 2010, global income tax around January 201, and around December 2012.

Amount of tax due (including additional dues) for the taxable period of securities transaction tax (including global income tax) at any time in July 31, 2010, the total of KRW 3,205,420,070 from any time in January 31, 201, the global income tax of KRW 3,156,626,540 on global income tax at any time in January 31, 201, shall be the total of KRW 3,205,760 on December 31, 2012.

B. The Plaintiff left the Republic of Korea on seven occasions as listed below among the national taxes in arrears as above.

On June 7, 2016, U.S.A. on June 7, 2016: (a) the period of visit on the date of entry into the Republic of Korea; (b) September 7, 2016, U.S. on September 7, 2016; and (c) November 28, 2016, U.S. on December 7, 2016, 2016; (d) February 21, 2017, U.S. on March 12, 2017 on May 13, 2017, U.S. on August 19, 2017;

C. On June 5, 2017, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on the grounds that “the Plaintiff’s amount of national taxes in arrears is not able to secure the Plaintiff’s tax claim with the Plaintiff’s property at a cost of 3.2 billion won, and the Plaintiff was registered in the name of the high and habitual delinquent taxpayers since 2013, and is likely to flee abroad by concealing

Accordingly, on June 14, 2017, the Defendant issued a disposition of prohibition of departure against the Plaintiff until December 11, 2017, and issued a disposition of extension of the period of prohibition of departure from the Plaintiff from December 8, 2017 to June 11, 2018. On June 7, 2018, the Defendant issued a disposition of extension of the period of prohibition of departure from the Plaintiff (hereinafter “instant disposition”) again from June 12, 2018 to December 11, 2018.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, Eul No. 1, 5, and 8, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1 is an occasional amount of securities transaction tax on July 201, which is the tax amount in arrears, which is the cause of the instant disposition, the global income tax on January 201, and the global income tax on January 201.

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