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(영문) 서울행정법원 2018.11.02 2017구합85856
출국금지처분취소
Text

1. Disposition of extending the period of prohibition of departure on June 14, 2018, imposed on the Plaintiff on the ground of delinquency in national taxes, from February 2, 2018 to February 2, 2018.

Reasons

1. Details of the disposition;

A. The Plaintiff is currently in arrears with national taxes, such as global income tax, 855,076,230 won.

In around 2016, the Commissioner of the National Tax Service listed the plaintiff on the list of large and habitual delinquent taxpayers.

On February 3, 2017, upon request of the Commissioner of the National Tax Service, the defendant issued a disposition prohibiting departure to the plaintiff and extended the prohibition period.

On June 14, 2018, the Defendant rendered a disposition to extend the period of prohibition of departure on the ground of delinquency in national tax (from February 2, 2018 to August 1, 2018) to the Plaintiff.

Although the period of the extension of the period of prohibition of departure expired, the disposition may be repeated for the same reason between the Plaintiff and the Defendant (based on reference materials submitted by the Plaintiff to this court on September 17, 2018, it can be known that the period of prohibition of departure against the Plaintiff was extended from August 2, 2018 to February 1, 2019). Thus, there is a legal interest in seeking the cancellation of the said disposition.

B. The Plaintiff is currently delinquent in paying 87,552,680 won, such as local income tax.

The defendant was prohibited from departure on December 8, 2016 at the request of the Mayor of Seoul Special Metropolitan City, and the prohibition period has been extended.

On June 14, 2018, the Defendant rendered a disposition to extend the period of prohibition of departure on the ground that local tax was delinquent (from June 8, 2018 to December 7, 2018) to the Plaintiff.

(hereinafter referred to as “instant disposition” in addition to the extension of the period of prohibition of departure imposed on June 14, 2018 on the grounds of delinquency in national tax payment (hereinafter referred to as “the instant disposition”). 【The grounds for recognition”), without dispute, entry in Gap 1, 2, 4, 5, Eul 1 through 5, and the purport of the entire pleadings.

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The gist of the Defendant’s assertion was that the Plaintiff paid the delinquent amount of KRW 13 million once from the date of delinquency to the present.

The Plaintiff had multiple details of entry into and departure from Korea before and after the time of default, and resided abroad for about four years from November 2, 2010 to November 21, 2014.

The plaintiff's family members are now with the plaintiff's workplace.

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