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

A. On July 31, 2015, at the request of the Commissioner of the National Tax Service, the Defendant issued a disposition of prohibiting departure against the Plaintiff for reasons of delinquency in national taxes pursuant to Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree of the same Act, and thereafter issued a disposition of extending the period of prohibition of departure.

B. On July 17, 2018, the Defendant, at the request of the Commissioner of the National Tax Service, issued a disposition to extend the period of prohibition of departure from the Republic of Korea from July 31, 2018 to January 30, 2019, on the ground that the Plaintiff did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The purport of the disposition of prohibition of departure and extension of the period of prohibition of departure on the ground of the Plaintiff’s assertion is to prevent a delinquent taxpayer from making it difficult to enforce compulsory execution due to the flight of property overseas by departing from Korea. Thus, the disposition of prohibition of departure immediately is not permissible in light of the principle of prohibition of excessive departure, without simply confirming whether the delinquent taxpayer is likely to escape from Korea’s property overseas.

In the case of the plaintiff, there is no possibility of making it difficult to enforce compulsory execution by capital flight overseas, and the defendant issued the disposition of this case to extend the period of departure after the plaintiff was prohibited from departing from the Republic of Korea on the ground that the plaintiff is delinquent in national taxes, which is unlawful

(b) Attached Form 1 of the relevant Acts and subordinate statutes;

C. As the freedom of departure of the citizens of the relevant legal doctrine constitutes the content of the freedom of residence and transfer guaranteed by the Constitution, restriction on such freedom shall be limited to the minimum necessary extent, and its essential contents shall not be infringed, and the interpretation and operation of the provisions on prohibition of departure, such as the Immigration Control Act, are the same.