beta
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. Seoul Special Metropolitan City, Nowon-gu, 105, 105, 301, 501, and 296,650,000 won for compulsory auction, which is owned by the Plaintiff, were sold to creditors on December 11, 2007, and the proceeds of sale were distributed to creditors on December 11, 2007. C apartment 404, 105, (hereinafter “instant real estate” collectively) owned by the Plaintiff was sold to 118,380,00 won for compulsory auction, and the proceeds of sale were distributed to creditors on April 29, 2008.
As of December 31, 2010, the Plaintiff did not pay the total of KRW 199,923,00 (i.e., capital gains tax of KRW 141,38,000, plus KRW 58,535,000) due to the sale of the instant real estate.
B. The Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departure on grounds of the Plaintiff’s delinquency in national tax, and on April 19, 201, the Defendant issued a disposition of prohibiting the Plaintiff from departure for six months (from April 20, 2011 to October 19, 201) on grounds of the Plaintiff’s delinquency in national tax, and the Defendant extended the period of prohibition against the Plaintiff’s departure on four occasions.
C. Around October 2013, the Commissioner of the National Tax Service requested the Defendant to extend the period of prohibition of departure against the Plaintiff pursuant to Articles 4(3) and 4-2(2) of the Immigration Control Act, Article 10-5(2)2 of the Enforcement Decree of the National Tax Collection Act, on the ground that “the Plaintiff’s tax claim cannot be secured with a large amount of property owned by himself as a delinquent taxpayer. The Plaintiff’s child D is currently studying in Canada at present, and since February 2010, the Plaintiff’s wife transferred USD 64,630 (Korean US$ 73,50,000) to the Plaintiff’s wife from February 1, 2010 to February 24, 2013.” The Defendant issued a request for extension of the period of prohibition against departure against the Plaintiff from the Plaintiff’s national tax payment under Article 4-2 of the Immigration Control Act, etc. on October 18, 2013 to the period of prohibition against departure from the Republic of Korea.