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

As of October 2017, the Plaintiff, as of January 14, 2013 and October 2, 2014, failed to pay national taxes (including additional taxes and additional dues) of approximately KRW 2.5 billion in total, including each transfer income tax, and each global income tax, on April 15, 2013, and February 28, 2014, and registered as a large-amount delinquent taxpayer pursuant to Article 85-5(1)1 of the Framework Act on National Taxes.

The Commissioner of the National Tax Service requested the Plaintiff to prohibit departure on May 23, 2017, and the Defendant issued a disposition to prohibit departure on November 16, 2017. On May 17, 2018, he/she again issued a disposition to extend the period of prohibition of departure (the period of prohibition of departure: from May 22, 2018 to November 21, 2018; hereinafter “instant disposition”).

【In the absence of dispute over the grounds for recognition, the Plaintiff’s husband’s assertion as to the legitimacy of the disposition of this case, and the overall purport of the statement and pleading of evidence Nos. 1, 2, 6, and 10, has the Plaintiff’s shares in the name of the Plaintiff Co., Ltd. (hereinafter “B”), and the Plaintiff imposed taxes upon the Plaintiff upon the apartment that the Plaintiff owned in the auction procedure. However, since the Plaintiff did not have any financial capability, the disposition of this case is unlawful.

It shall be as shown in the attached Form of the relevant statutes.

Judgment

Article 4 (1) 4 of the Immigration Control Act and Article 1-3 (2) of the Enforcement Decree of the same Act provide that a person who fails to pay national or local taxes of at least 50 million won by the due date without any justifiable reason shall be prohibited from departing from the Republic of Korea for a specified period not exceeding 6 months, and Article 4-2 (1) of the Immigration Control Act provides that the period of prohibition of departure may be extended when it is deemed necessary to continue to prohibit departure from the Republic of

The prohibition of departure on the grounds of tax arrears is to make it difficult to enforce compulsory execution by having the unpaid person escape his property to a foreign country using his departure.