1. The plaintiff's claim is dismissed.

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

From April 7, 2013, the Plaintiff is in arrears with the total amount of 162,211,730 won, including value-added tax.

Around June 2016, the Commissioner of the National Tax Service requested the Defendant to prohibit departure on the grounds that the Plaintiff was delinquent in national taxes, and the Defendant rendered a disposition against the Plaintiff on June 2, 2016, “Prohibition of Departure (from June 2, 2016 to December 1, 2016)” based on Article 4 of the Immigration Control Act.

(2) In light of the following facts: (a) there is no dispute; (b) there is no dispute; (c) evidence Nos. 3 and 1 and 2; and (d) the purport of the entire argument of the Plaintiff’s assertion as to the purport of the entire pleadings, including the Plaintiff’s termination of the insurance that the Plaintiff did not have any income; and (d) the Defendant’s right to move the Plaintiff’s residence, which is in violation of the principle of excessive prohibition and abuse of discretionary power, compared to the public interest gained by the Defendant from the instant disposition.

Therefore, the instant disposition is unlawful.

Judgment

For the following reasons, the instant disposition is lawful.

It is as shown in the attached Form of the relevant statutes.

The Plaintiff established B Co., Ltd. (hereinafter referred to as “B”) for the purpose of developing a computer program on November 26, 1998, and established C Co., Ltd. (hereinafter referred to as “C”) on November 4, 2008 and operated the company as the representative director.

B and C did not pay the value-added tax, corporate tax, wage and salary tax, etc. from October 201 to March 2013.

C closed on December 31, 2012, and B was declared bankrupt on April 2, 2013.

The Plaintiff was designated as the secondary obligor of the value-added tax, etc. (the amount of delinquent local taxes in C: 105,780,190, the designated payment deadline: 56,431,540, the designated payment deadline: 56,431,540, and the designated payment deadline: July 21, 2013).

The Plaintiff was staying in a foreign country as of April 7, 2013 when the value-added tax was delinquent, and from June 14, 2013 to May 20, 2016 after entry.