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(영문) 서울행정법원 2015.08.13 2015구합2291
출국금지처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is delinquent in national taxes equivalent to KRW 563,759,000 in total, including gift tax, capital gains tax, etc. from June 15, 2001.

B. As between November 17, 2001 and November 10, 2012, the Plaintiff left Korea several times with Russia, the United States, China, etc. as shown in the attached Table of “Entry and Departure Records”.

C. Following the Commissioner of the National Tax Service’s request for prohibition of departure from the Plaintiff on December 7, 2012, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea on the grounds of the foregoing default of national taxes, and thereafter, the period of prohibition of departure has been extended several times thereafter, and the Plaintiff’s period of prohibition of departure was finally extended on June 8, 2015 from June 7, 2015 to December 6, 2015.

(hereinafter) The Defendant’s extension of June 8, 2015 (hereinafter “instant disposition”). / [Grounds for recognition] without dispute, entry in Gap’s Evidence Nos. 1, 2, 13, Eul’s Evidence Nos. 1, 2, 3, 5, 8, and 10, and the purport of the entire pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is unlawful since it abused the scope of discretion, considering that there is no possibility that the Plaintiff’s current assets might escape from the property overseas, that there is no possibility that the Plaintiff’s overseas business trip is essential, and that the Plaintiff’s family members had been residing in the United States before the Plaintiff was delinquent in national taxes and maintained their livelihood.

(b) as shown in the attached Form of the relevant statutes;

C. The Plaintiff worked as the representative director of B from April 27, 200, for freezing, refrigerating, and fishery products manufacturing business, etc. The Plaintiff was dissolved pursuant to Article 520-2(1) of the Commercial Act on December 8, 201, and the liquidation was completed on December 10, 2014 pursuant to Article 520-2(3) of the Commercial Act. (2) The Plaintiff submitted a plan to pay national taxes in five installments to the director of the North Incheon District Tax Office on March 8, 2013. (3) The Plaintiff did not voluntarily pay national taxes in arrears after the date of national taxes in arrears.

3. The 3rd Incheon National Statistical Office.

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