A. On April 3, 2008, the Plaintiff inherited B’s property with C, etc. following the mother’s death.

B. On March 2017, the Defendant, upon receiving a request from the Commissioner of the National Tax Service to prohibit the departure of the Plaintiff from departing from the Republic of Korea on March 2017, 2017, issued a disposition of prohibiting the departure of the Plaintiff (the period of prohibition from departure from March 17, 2017 to September 14, 2017; hereinafter “instant disposition”) to the effect that “The Plaintiff was succeeded to approximately KRW 3 billion, including inheritance tax, despite having been delinquent in property KRW 14.5 billion from B, and the Plaintiff’s most of its financial assets were seized as a result of the realization and concealment of inherited property.”

[Reasons for Recognition] Unsatisfy, Gap evidence 3, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the property inherited in around 2008 was mostly used for the payment of taxes, such as inheritance tax and transfer income tax, or consumed most of them as living expenses, etc., and no concealed property is available.

The plaintiff paid most of the inheritance tax corresponding to the share of inheritance, and C bears inheritance tax according to joint and several tax liability because C did not pay the inheritance tax at all.

At present, the plaintiff's domestic property is seized by the National Tax Service, and the plaintiff lives together with the husband D without any particular income or property and lives his income.

On the other hand, due to the dispatch of the UK to D, the plaintiff has been staying for a long period of four years from 2012, and it is necessary to leave the Republic of Korea to support his children's studying abroad in the future.

The plaintiff's property status, the reason why the inheritance tax is delinquent, the tax payment performance, and the purpose of departure.