1. The plaintiff's claim is dismissed.

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

Details of the disposition

On January 201, the Plaintiff is subject to a disposition of imposition of global income tax of KRW 3,215,926,910 (including additional dues), such as imposition of global income tax of KRW 3,167,416,610 (including additional dues).

In December 31, 2011, the global income tax of KRW 43,474,770 on July 31, 201 and the occasional amount of KRW 3,90,530 on December 31, 2012, the Plaintiff, among the national taxes in arrears, left the U.S. on seven occasions as indicated below.

On June 7, 2016, the date of departure from the Republic of Korea: (a) on September 7, 2016, U.S.A. on June 7, 2016; (b) on September 7, 2016, the period of departure from the Republic of Korea; (c) on September 7, 2016, U.S.; (d) on December 28, 2016, the Plaintiff’s request for prohibition of departure from the Republic of Korea to the Defendant on April 12, 2017, on the ground that the amount of national taxes in arrears would be pro rata from October 29, 2017, the amount of national taxes in arrears would be pro rata from the date of departure from the Republic of Korea to the Defendant; and (d) on August 13, 2017, the Commissioner of the National Tax Service, on the ground that the amount of national taxes in arrears would be pro rata from the date of departure from the Republic of Korea to the Defendant.

Accordingly, the Defendant issued a disposition of prohibition of departure against the Plaintiff from June 14, 2017 to December 11, 2017, and issued an extension disposition of the period of prohibition of departure from December 8, 2017 again on December 8, 2017 to June 11, 2018 (hereinafter “instant disposition”).

[Reasons for Recognition] The Plaintiff’s assertion as to the legitimacy of the disposition of this case as to Gap’s evidence Nos. 1, 2, and Eul’s evidence Nos. 1, 1, and 5, and the purport of the entire pleadings is legitimate. The Plaintiff failed to acquire the income subject to the disposition of imposition of global income tax as the transfer contract was nonexistent, and the Plaintiff organized B due to the financial crisis around 2008, and then without any particular property or economic activity.