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(영문) 서울행정법원 2018.12.20 2018구합69592
출국금지기간 연장처분 취소 청구
Text

The Defendant’s disposition of extending the period of prohibition of departure on September 18, 2018 is revoked.

The costs of lawsuit are assessed against the defendant.

Reasons

1. Details and details of the disposition;

A. On April 4, 2003, the Plaintiff and B purchased, from C and D, the Seocho-gu Seoul Metropolitan Government E 330.6 square meters and its ground buildings (hereinafter “instant real estate”). On May 29, 2003, the Plaintiff and B completed the registration of ownership transfer as to each of the instant real estate shares on May 29, 2003.

(hereinafter “The instant real estate purchase transaction”). F purchased 1/2 shares of the instant real estate from B on June 10, 2004, and F completed the registration of ownership transfer on July 16, 2004.

The Plaintiff and F sold 1/2 shares of each of the instant real estate to G and H on May 6, 2005, and completed the registration of ownership transfer to them on May 9, 2005.

(hereinafter “The instant real estate sale transaction” and “the instant real estate transaction” together with the said purchase transaction. (b)

On August 1, 2005, the Plaintiff voluntarily reported the transfer value of the instant real estate transaction to the head of Seocho Tax Office KRW 1.25 billion and the acquisition value of KRW 1.0 billion to the head of Seocho Tax Office, but did not pay the transfer income tax of KRW 59.58 million.

However, on January 16, 2014, based on the acquisition value revealed at the time G and H sold the instant real estate and voluntarily reported the transfer income tax, the head of Samsung District Tax Office determined the transfer value of KRW 1.25 million as KRW 1,68,540,852, and issued a disposition to correct the transfer income tax of KRW 322,832,90 to the Plaintiff.

(2) The Plaintiff is obligated to pay the capital gains tax of KRW 541,713,340, including the additional tax as of August 8, 2018.

C. On March 2017, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on the grounds that the Plaintiff was delinquent in national taxes, and the Defendant, on March 27, 2017, issued a disposition to prohibit the Plaintiff from departing from the Republic of Korea on the grounds that “the Plaintiff did not pay a national tax of at least KRW 50 million without justifiable grounds by the due

Since then, the defendant shall prohibit the plaintiff from departing every six months.

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