A. The Plaintiff was operating the company as the representative director of the company B in the past, and was delinquent in national taxes of KRW 1,166,211,00 (including additional taxes) including the global income tax on January 2000, including the global income tax on January 200.

B. On July 30, 2002, the Plaintiff left China and entered Korea on March 18, 2016.

C. On May 19, 2017, the Defendant issued a disposition of prohibition of withdrawal (from May 17, 2017 to November 14, 2017) against the Plaintiff, and extended the Plaintiff’s prohibition of departure on four occasions thereafter, once every six months thereafter. On November 6, 2019, the Defendant issued a disposition of extension of the period of prohibition of departure from November 15, 2019 to May 14, 2020 (hereinafter “instant disposition”).

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 6, 7, Eul evidence Nos. 1 and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that there is no current property and there is no possibility that property may escape.

Nevertheless, the defendant's disposition of this case is erroneous in law that deviates from and abused discretion.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Article 4(1)4 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, but it does not aim at voluntarily paying the unpaid tax by securing personal illness of the unpaid taxpayer or restricting his/her freedom of departure from the Republic of Korea.

Therefore, it is not possible to confirm whether property is likely to escape abroad.