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1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on July 14, 2017 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
Reasons
1. Details of the disposition;
A. As of July 27, 2017, the Plaintiff is delinquent in paying value-added tax of KRW 53,758,730, global income tax of KRW 14,657,890, and capital gains tax of KRW 192,367,290 (including additional charges).
The Plaintiff’s first default of national taxes is KRW 6,233,210, which is the first due date of payment on March 31, 2010, and the last failure to pay national taxes other than the additional dues is KRW 126,391,240, which is the first due date of payment on January 31, 2014.
B. On July 2016, the Commissioner of the National Tax Service requested the Defendant to prohibit departure of the Plaintiff pursuant to Article 7-4(1) of the National Tax Collection Act and Article 10-5(2)5 of the Enforcement Decree of the same Act, on the ground that “the Plaintiff was a large delinquent taxpayer of 242,044,00 won due to his/her transfer of real estate, and the seized real estate would not benefit excessively from taxation. After transferring the real estate to 3.5 billion won, it is determined that the relevant real estate was accumulated as concealed property to avoid a disposition of default without any payment of national taxes, such as not paying the relevant transfer income tax, but not paying the relevant transfer income tax, and the location of use of the relevant proceeds is unclear, etc., on the ground that, on July 19, 2016, a delinquent taxpayer, who has difficulties in operating his/her business in Korea due to no particular income in arrears, may escape abroad at any time within the effective period of passport.” The Defendant issued a request to the Plaintiff for prohibition of departure on July 15, 17, 2016.
On July 14, 2017, the Defendant issued a disposition to extend the period of prohibition of departure (hereinafter “instant disposition”) to the Plaintiff from July 15, 2017 to January 14, 2018.
[Ground of Recognition] Facts without dispute, Gap evidence 13, 14 and Eul evidence 1 and 4 (including each number).