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(영문) 서울고등법원 2016.11.29 2016누41769
출국금지기간연장처분취소
Text

1. From June 23, 2016 to November 201, 2016, the Defendant among the instant lawsuits that were changed in exchange at the trial.

Reasons

1. Details of the disposition;

A. From August 1, 2004, the Plaintiff is delinquent in national taxes of KRW 4 billion in total, including global income tax and capital gains tax, etc. from August 1, 2004.

B. On December 22, 2011, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea for the purpose of evading the disposition on default and allowing the Plaintiff to flee property overseas. The Defendant accepted the request and continued to extend the Plaintiff’s prohibition period since the first disposition on the prohibition of the departure against the Plaintiff from December 23, 201 to June 22, 2012.

C. On March 23, 2016, the Defendant issued a disposition to extend the period of prohibition of departure against Plaintiff from the extension line to June 22, 2016, and on September 22, 2016, the Defendant issued a disposition to extend the period of prohibition of departure against Plaintiff by December 22, 2016.

(hereinafter referred to as “instant disposition”). [The grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 17, 31, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings.

2. In the instant lawsuit, where the validity period of an ex officio determination of the part requesting revocation of a disposition for extension of the period of prohibition of departure from the Republic of Korea from June 23, 2016 to November 15, 2016 is fixed and the validity of such disposition is not suspended, the validity of such administrative disposition shall be invalidated upon the lapse of the pertinent period, unless there are special circumstances to deem that any legal interest is infringed upon by the remaining form of the disposition after the expiration of the pertinent period. Thus, there is no legal interest to seek revocation of the disposition, unless there is any special circumstance to deem that

(see, e.g., Supreme Court Decision 2002Du1946, Jul. 8, 2004). The term of validity of the instant disposition is from June 23, 2016 to December 22, 2016, and the term of validity of the instant disposition is from June 23, 2016 to November 15, 2016 among the instant disposition, the term of prohibition of departure has expired as of the date of the closing of argument in the trial, and the disposition of the said part is future.

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