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TITLE Supreme Court Decision 2012Du18363 Decided December 26, 2013¡¼Revocation of Disposition Prohibiting Departure¡½ [full Text]
Summary
[1] Whether a disposition prohibiting departure from the country can be promptly imposed upon a delinquent taxpayer, where the unpaid tax is more than a certain amount without just cause (negative), and the criteria for determining the possibility of flying assets abroad
[2] Where the National Tax Service Commissioner¡¯s request for prohibition of departure does not satisfy its elements, whether the Minister of Justice¡¯s disposition of prohibiting departure must be held as unlawful (negative)
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