1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 27, 2014, the Plaintiff did not pay taxes as follows.

Value-added tax on the tax items (won) under the jurisdiction of the place for tax payment shall be the global income tax on the tax amount of 1,455,730, the aggregate of 351,530 earned income tax on the tax amount of 214,246,620 global income tax on the tax amount of 19,067,030 earned income tax on the tax amount of 8,813,950 earned income tax on the tax amount of 214,616,800, the global income tax on the tax amount of 1,455,120, and 456,442,850

B. On October 11, 2012, the Defendant issued a disposition of prohibition of departure on the ground that the Plaintiff was in arrears, and extended the period of prohibition of departure on several occasions on April 24, 2015, extended the period of prohibition of departure until October 24, 2015.

(hereinafter referred to as “instant disposition”). 【The ground for recognition - Nos. 4 and 18 of the evidence, and the purport of the whole pleadings, as a whole, are the fact that there is no dispute.

2. Whether the instant disposition is lawful

A. The summary of the Plaintiff’s assertion ① The Plaintiff’s failure to pay national taxes is justified, since the Plaintiff lost all its property due to force majeure, such as financial crisis that began in the United States in 2008 and became bad credit holders, and no economic income exists.

② neither the Plaintiff nor his family members have any property to be disposed of, nor may they conceal any property under the actual third party’s name nor conceal any asset overseas.

③ Around September 2014, the Plaintiff entered into an employment contract and started work, and due to the nature of the work, it is essential to make overseas business trips frequent with overseas companies.

④ On April 14, 2015, the Plaintiff paid 1 million won of value-added tax and 218,630 won to the Ulsan District Tax Office on December 17, 2014 and 100,000 won each month from January 2015 to March 2015.

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

C. 1) The Plaintiff operated the Plaintiff Company B, but closed its business on May 4, 2009 after disposing of all the assets of the Plaintiff Company B as a voluntary auction. 2) The Plaintiff totaled from April 25, 2009 (the first time limit for payment of national taxes) to August 22, 2012.