1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. As of October 6, 2014, the Plaintiff, as a secondary taxpayer for global income tax, gift tax, transfer income tax, and stock company B (hereinafter “B”) as of October 6, 201, is delinquent in total of KRW 2,139,309,710 (including each additional charge) including corporate tax and value-added tax.

B. The Defendant issued a disposition of prohibition of departure against the Plaintiff on the ground that the Plaintiff did not pay national taxes, pursuant to Article 4(1)4 of the Immigration Control Act, from April 27, 201 to October 26, 201, and thereafter, continued to extend the period of prohibition of departure pursuant to Article 4-2 of the Immigration Control Act. The Defendant issued a disposition of extending the period of prohibition of departure from October 27, 2015 to April 26, 2016, and notified the Plaintiff thereof on October 28, 2015.

(hereinafter referred to as "the last extension disposition of this case"). . [The ground for recognition] The fact that there is no dispute, Gap evidence Nos. 1, 17, 18, Eul evidence Nos. 3, 12, and 13, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) lent the Plaintiff’s name to C, and C traded B’s shares using the Plaintiff’s name, and exercised them under the Plaintiff’s stock option. Since C is not the Plaintiff but the actual obligor for payment of delinquent taxes, there is justifiable reason that the Plaintiff failed to pay the taxes. (2) The Plaintiff did not have any property flight overseas, and there is no concern that the Plaintiff would flee property overseas, and at the same time there is no specific property, there is no concern that the Plaintiff would escape property overseas. On the other hand, the instant disposition was disadvantaged due to the instant disposition, and thus, the instant disposition did not meet the requirements for prohibition of departure or is unlawful by

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. On January 7, 2010, the Plaintiff: (a) imposed on oneself the gift tax of KRW 2,239,618,040 for the year 207; (b) imposition of global income tax of KRW 940,607,210 for the year 2007; and (c) imposition of global income tax of KRW 940,607,210 for the year 2007.