1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 22, 2012, at the request of the Commissioner of the National Tax Service, the Defendant: (a) issued a disposition of prohibiting departure against the Plaintiff for reasons of delinquency in national taxes pursuant to Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree of the same Act; and (b) thereafter, issued a disposition of extending the period of prohibition

B. On June 12, 2018, the Defendant, at the request of the Commissioner of the National Tax Service, issued a disposition to extend the period of prohibition of departure from the Republic of Korea from May 22, 2018 to November 21, 2018, on the ground that the Plaintiff did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence No. 1, Eul evidence No. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The purport of the Plaintiff’s assertion is to revoke the instant disposition on the following grounds.

1) The notice of extension of the period of prohibition of departure, which is the written disposition of this case, stipulates only that the grounds for extension of the period of prohibition of departure is “national tax in arrears” as the grounds for extension of the period of prohibition of departure. However, since the prohibition of departure and the extension of the period of prohibition of departure cannot be simply made on the grounds of delinquency in payment of national taxes without verifying whether the property might escape abroad, the Defendant should have presented specific legal reasons in fact, which judged that the Plaintiff could escape property abroad while rendering the disposition of this case. Nevertheless, the Defendant did not present any specific reasons. Accordingly, the instant disposition was against the duty of presentation of reasons under Article 23(1)

2) The purpose of this disposition is to prohibit departure and extend the period of prohibition of departure on the grounds of national tax in arrears is to prevent the delinquent taxpayers from making it difficult to enforce compulsory execution by means of departure from Korea. Therefore, whether property is likely to escape abroad is likely to escape abroad.