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(영문) 서울행정법원 2018.05.24 2017구합6327
출국금지처분취소
Text

1. The Defendant’s disposition of extending prohibition of departure on December 22, 2017 against the Plaintiff and disposition of prohibiting departure on November 6, 2017, respectively.

Reasons

1. Details of the disposition;

A. From March 19, 2007 to July 6, 2007, the head of Sungdong Tax Office deemed that the Plaintiff omitted other income of KRW 15 billion received by transferring the management right of the said company to C, as a registration director of the joint stock company B (hereinafter “B”), and notified the Plaintiff of the rectification of the global income tax amounting to KRW 8,220,211,620 for the year 207.

The Plaintiff was merely a person who lent his name upon D’s request, and the actual owner of the said income was argued to be D, and the Plaintiff argued to be the said taxation disposition, but the judgment became final and conclusive on April 21, 2015 after receiving the judgment against the Plaintiff.

(Seoul Administrative Court 2013Guhap10731, Seoul High Court 2014Nu47541). (b)

The Defendant issued a disposition of prohibition of departure from January 11, 2016 to June 28, 2016 on the ground that the Plaintiff’s failure to pay national taxes, and issued a disposition of extending the prohibition of departure from the Republic of Korea three times on a six-month basis until December 28, 2017.

C. As of November 28, 2017, the Plaintiff is delinquent in national taxes of KRW 14,362,035,00, including penalty tax as of November 28, 2017, as well as KRW 190,241,00, total amount of global income tax of KRW 14,52,276,00 (hereinafter “instant national tax”).

In December 2017, the Commissioner of the National Tax Service requested the Defendant to prohibit departure of the Plaintiff on the grounds that the amount of national taxes in arrears is 14,522,276,000 won by the seizure and public sale of the property owned by him/her, and that the Plaintiff has a domicile different from his/her spouse and his/her child, and that the Plaintiff has a domicile different from his/her spouse and his/her child, while continuing to evade the payment of the amount of taxes in arrears on at least two occasions during the last four years after the occurrence of the arrears without any particular source of income, the Plaintiff

Accordingly, on December 22, 2017, the Defendant extended the period of prohibition of departure against Plaintiff from December 29, 2017 to June 28, 2018.

In addition, the plaintiff also sets forth the obligation to pay local income tax to the person liable for income tax under the Income Tax Act.

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