1. The Defendant’s disposition of extending the period of prohibition of departure against the Plaintiff on July 29, 2020 (from August 6, 2020 to February 5, 2021).

1. Details of the disposition;

A. On August 2019, the Defendant first issued a disposition of prohibition of departure (from August 6, 2018) with respect to the Plaintiff, upon the request of the Commissioner of the National Tax Service, to extend the period of prohibition of departure. On July 29, 2020, the Defendant issued a disposition of extending the period of prohibition of departure from the Plaintiff from August 6, 2020 to February 5, 2021 (hereinafter “instant disposition”).

B. On January 1, 2020, the Plaintiff’s tax amount in arrears is KRW 341,861,790 in total (hereinafter “instant tax amount in arrears”).

[Reasons for Recognition] Facts without dispute, Gap evidence 1-2, Eul evidence 1-1-2, Eul evidence 1-17, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) In light of the Plaintiff’s failure to pay national taxes, age, occupation, import level, property status, etc., it is difficult to recognize the circumstances that make it difficult to enforce compulsory execution due to the Plaintiff’s departure from the Republic of Korea due to the Plaintiff’s lack of property owned in the Republic of Korea. Nevertheless, the Defendant merely secured a personal injury against the Plaintiff or made psychological pressure, thereby allowing the Plaintiff to pay the instant delinquent taxes. This is against the principle of guaranteeing fundamental rights under the Constitution and the principle of prohibiting excessive prohibition, and thus, is unlawful by abusing or abusing discretion. 2) Defendant’s failure to pay the instant delinquent taxes, without any justifiable reason, and there is no trust that the Plaintiff would faithfully pay the unpaid delinquent taxes. The Plaintiff still has a good family, including his family members, and is likely to form or form a concealed property through family members.

In addition, when the plaintiff's departure is permitted, it is highly likely that he/she will escape his/her own property to a foreign country or not return to Korea until the statute of limitations expires.

Since the instant disposition is lawful, the said disposition should be revoked in an unlawful manner.