A. As of June 19, 2015, the Plaintiff is delinquent in national taxes of KRW 188,796,630, corporate tax (Secondary tax liability) 82,298,230, capital gains tax of KRW 119,560,50,500, global income tax of KRW 169,325,030, global income tax of KRW 169,325,030 (Secondary tax liability), global income tax of KRW 1,137,830, retirement income tax of KRW 292,930 (Secondary tax liability) and KRW 561,41,150.

B. On May 18, 2012, the Defendant issued a disposition of prohibition of departure against the Plaintiff on the grounds of delinquency in national tax pursuant to Article 4(1)4 of the Immigration Control Act, from May 18, 2012 to November 17, 2012. Since then, the period of prohibition of departure continues to be extended pursuant to Article 4-2 of the Immigration Control Act. The period of prohibition of departure is extended from November 18, 2015 to May 17, 2016. The Defendant notified the Plaintiff on November 19, 2015.

(hereinafter referred to as "the last extension disposition of this case"). 【The ground for recognition] The fact that there is no dispute, Gap evidence Nos. 1, 3, and 30, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the company operating the plaintiff is delinquent in national taxes due to the wind of bankruptcy, and that the plaintiff has not concealed property or escaped overseas, and that the plaintiff needs to depart from the Republic of Korea due to the necessity of business. Thus, the disposition of this case is unlawful since it fails to meet the requirements for

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. In full view of the purport of Article 4(1)4 of the Immigration Control Act, Article 1-3(2) of the Enforcement Decree of the Immigration Control Act, Articles 6 and 6-5 of the Enforcement Rule of the Immigration Control Act, etc., prohibition of departure on the grounds of tax delinquency, such as national taxes, customs duties, local taxes, etc., with the main purpose of preventing a delinquent taxpayer from making it difficult for him/her to enforce compulsory execution due to his/her escape of his/her property overseas by departing from the Republic of Korea, and imposing psychological pressure by securing a delinquent taxpayer’s personal illness or restricting his/her freedom of departure.