1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on September 20, 2017 is revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

A. The Plaintiff, around June 2005, is liable to pay national taxes of KRW 115,186,040 from August 2, 2006 to that of KRW 115,186,040 with respect to the sale of 339 square meters in Seosan-si B (hereinafter “instant land”).

B. Upon receiving a request from the Commissioner of the National Tax Service for prohibition of departure from the Plaintiff, the Defendant issued a disposition to prohibit departure from the Republic of Korea from September 26, 2014 to March 25, 2015 on the ground that the Plaintiff did not pay national taxes.

On September 20, 2017, the Defendant extended five times in total for the reason that the Plaintiff’s continuous prohibition of departure was necessary (hereinafter “instant disposition”). On September 26, 2017, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea from September 26 to March 25, 2018 (hereinafter “instant disposition”).

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 9, Eul's evidence No. 1, the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The main purpose of prohibition of departure on the ground of the Plaintiff’s alleged tax delinquency is to prevent the Plaintiff from having difficulty in compulsory execution, such as escape of property overseas. The Plaintiff’s disposition of this case is unlawful on the ground that there is no property currently owned in excess of his/her obligation, and thus, there is no concern

(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) of the Enforcement Decree of the same Act provide that a person who fails to pay at least 50 million won national taxes, customs duties, or local taxes within the payment period without justifiable grounds may be prohibited from departing from the Republic of Korea for a period of up to six months.

However, prohibition of departure on the grounds of tax delinquency is mainly aimed at preventing a delinquent taxpayer from making it difficult for him/her to proceed with compulsory execution due to the escape of his/her property overseas by departing from the Republic of Korea, and psychological pressure is imposed by securing a delinquent taxpayer’s personal illness or restricting his/her freedom of departure.