1. The plaintiff's claim is dismissed.

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

Details of the disposition

From November 1, 2011 to July 31, 2012, the Plaintiff operated B Co., Ltd. (hereinafter referred to as “B”) for the business purpose of manufacturing vessel components and components. At present, the Plaintiff is in arrears with the aggregate of the corporate tax, value-added tax, and global income tax imposed as the secondary taxpayer of B (an oligopolistic shareholder of 100 per share).

On February 2, 2017, the Commissioner of the National Tax Service requested the defendant to prohibit departure of the plaintiff for the following reasons.

The plaintiff, who was the representative of B, is in arrears with national taxes of 257,694,00 won at present, and is suspected of hiding business income related to the business of an existing corporation in a state that he/she is unable to secure his/her taxation claim due to his/her own property lack any income, the plaintiff entered the Philippines for the purpose of six times in total from January 1, 2016 to December 29, 2016 without any income. The defendant issued a request for prohibition of departure pursuant to Article 10-5 (2) of the Enforcement Decree of the National Tax Collection Act for the purpose of investigating the actual condition of his/her departure and investigating the actual condition of his/her living from March 27, 207, on the following grounds: (a) the plaintiff, who was in the name of his/her wife C, shall be deemed to have paid the cost of staying abroad with the property suspected of evading disposition on default, such as being operating the corporation D in the name of his/her wife, etc.

On July 31, 2017, the Commissioner of the National Tax Service requested the Defendant to extend the period of prohibition of departure against the Plaintiff for the following reasons:

The plaintiff, who was a shareholder or representative of B, failed to pay national taxes to 265 million won, was published as a large-amount and habitual delinquent taxpayer. However, evidence that the plaintiff recognizes that the plaintiff was published as a large-amount and habitual delinquent taxpayer is published.