1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on May 22, 2015 is revoked.

2. The costs of lawsuit shall be.

1. On November 25, 2014, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea on the grounds that national taxes were delinquent.

(Period of prohibition of departure on November 25, 2014 to May 24, 2015). On May 22, 2015, the Defendant issued a disposition to extend the period of prohibition of departure to the Plaintiff on May 25, 2015 to November 24, 2015.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence 2, Eul’s evidence 11, the purport of the whole pleadings

2. Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree thereof provide that a person who fails to pay a national or local tax of at least 50 million won by the payment deadline without any justifiable reason shall be prohibited from departing from the Republic of Korea for a specified period not exceeding six months.

However, prohibition of departure on the grounds of tax delinquency as above is mainly aimed at preventing a delinquent taxpayer from having difficulties in compulsory execution due to the escape of his/her property from overseas by taking advantage of his/her departure from Korea, and it does not aim to make the delinquent taxpayer pay taxes voluntarily by securing personal illness of the delinquent taxpayer or restricting his/her freedom of departure from Korea.

Therefore, the disposition of prohibition of departure is not allowed in light of the above fundamental rights guarantee principle and the excessive prohibition principle under the Constitution, without verifying whether the property is likely to escape abroad, and on the grounds that there is no justifiable reason in default.

Furthermore, in determining the possibility of the escape of property from abroad, it shall not deviate from or abuse discretionary authority. Therefore, the circumstances of tax delinquency, the age and occupation of the tax delinquent, economic activities, level of revenue and property status, the tax payment performance and the tax collection disposition process, the history of departure from Korea and the amount of funds required for the purpose period, family relations and family members.