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 is delinquent in national taxes of KRW 457,610,200 (including additional dues), including value-added tax, from January 2005 to February 2, 2008, which was determined as the actual business operator of “B” and imposed as the actual business operator.

B. Upon receiving a request from the Commissioner of the National Tax Service to prohibit departure from the Plaintiff on June 23, 2017, the Defendant issued a disposition of prohibition of departure (from June 8, 2017 to December 6, 2017) on the ground that the Plaintiff is delinquent in national taxes without justifiable grounds, and issued a disposition of extending the period of prohibition of departure on December 4, 2017 (from December 7, 2017 to June 6, 2018).

(hereinafter the above extension disposition is referred to as "the disposition of this case"). 【The ground for recognition' has no dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is not likely to flee or flee his/her property overseas because of the lack of the Plaintiff’s or concealed property, and the disposition of this case is disadvantaged by the disposition of this case, such as failure to make an overseas business trip necessary for maintaining his/her livelihood. Thus, the Defendant’s disposition of this case is unlawful or illegal, without satisfying the requirements

(b) as shown in the attached Form of the relevant statutes;

C. The main purpose of prohibition of departure on the ground of a tax delinquency is to prevent the delinquent taxpayer from making it difficult to enforce compulsory execution due to the delinquent taxpayer’s flight of property overseas by departing from the Republic of Korea. Thus, the issue of prohibition of departure is to be subject to the public interest to achieve by prohibition of departure and the limitation of fundamental rights resulting therefrom, taking into account the circumstances leading up to tax delinquency, the delinquent taxpayer’s age and occupation, economic activities, revenue and property status, his tax payment performance and tax collection disposition process, the history and purpose period of departure, the degree of funds required for the previous departure, family relations and family life and property status, etc.