1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, while operating B, closed the business on December 13, 2013, and was working as the representative director of C Co., Ltd from June 26, 2012 to February 16, 2014.

B. From January 2016, the Plaintiff defaulted on global income tax and value-added tax (including additional tax 171,084,000 won) of KRW 801,572,00 as of January 201.

C. On January 11, 2016, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea on the grounds that the Plaintiff did not pay national taxes, and the Defendant issued a disposition of prohibiting the Plaintiff from departing from the Republic of Korea until July 7, 2016.

[Reasons for Recognition] No dispute exists, Gap evidence Nos. 3, 6, and Eul evidence Nos. 1 through 3, and the purport of the whole pleadings.

2. The instant disposition is unlawful for the following reasons. A.

The plaintiff is not eligible to request the Minister of Justice to prohibit departure pursuant to Article 7-4 (1) of the National Tax Collection Act and Article 10-5 (1) and (2) of the Enforcement Decree of the National Tax Collection Act.

B. In light of the fact that the Plaintiff does not have any property overseas and does not possess any property that may flee overseas, and that it requires departure for the purpose of economic activities in the future, and that it does not intentionally avoid tax payment, the instant disposition should be deemed a disposition that the Defendant abused or abused its discretion.

3. Attached Form of the relevant Acts and subordinate statutes;

4. Determination

A. According to Article 4(1) of the Immigration Control Act and Articles 2, 2-2, and 2-3 of the Enforcement Decree of the Immigration Control Act, even where the Commissioner of the National Tax Service, etc. requests prohibition of departure, the Minister of Justice may decide whether to issue a disposition by examining whether the requirements for prohibition of departure are met, and thus, the disposition of prohibition of departure by the Commissioner of the National Tax Service is not unlawful on the ground that

On the other hand, the Immigration Control Act.