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

A. The Plaintiff is a person who sells Internet game money under the trade name “B” from December 6, 2010 to “B” (hereinafter “instant business entity”), and is delinquent in the value-added tax imposed and collected due to the omission of sales during the first period in January 2012, KRW 122,323,360, global income tax amounting to KRW 561,827,00, and additional dues thereon.

B. On September 21, 2016, the Defendant issued a disposition of prohibition of departure (the period from September 19, 2016 to March 18, 2017) against the Plaintiff on grounds of delinquency in tax payment, and thereafter, issued a disposition of extending the period of prohibition of departure every six months. On October 31, 2019, the Defendant issued a disposition of extending the period of prohibition of departure (the period from September 19 to March 18, 2019) against the Plaintiff (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is not likely to flee without property owned in Korea and abroad.

In light of the Plaintiff’s property status, Plaintiff’s status, family relationship, and past departure status, etc., the instant disposition is not appropriate for the purpose of the prohibition of departure, but excessively infringes the Plaintiff’s freedom of residence relocation, and thus, constitutes an abuse of discretion.

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

C. Article 4(1) of the Immigration Control Act and Article 1-3(2)1 of the Enforcement Decree of the Immigration Control Act provide that “a person who fails to pay a national tax of at least 50 million won by the due date without any justifiable reason may be prohibited from departing from the Republic of Korea for a specified period not exceeding six months.”

The main purpose of prohibition of departure on the grounds of tax arrears is to prevent the unpaid taxpayer from having difficulties in compulsory execution due to the escape of property overseas by using his/her departure from the Republic of Korea, etc., but to secure personal illness of the unpaid taxpayer or restrict his/her freedom of departure from the Republic of Korea, thereby imposing psychological pressure.