1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From July 30, 2001 to July 24, 2004, the Plaintiff served as the representative director of a company B engaged in the construction business, etc., and upon receipt of the disposition of global income tax, etc. following the recognized contribution disposition, the Plaintiff is in arrears with the national tax of KRW 1,336,00,000 as of June 1, 201.

B. On June 16, 2017, the Defendant issued a disposition of prohibition of departure (from June 14, 2017 to December 11, 2017; hereinafter “instant disposition”) to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 3, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion does not fail to pay national taxes, and even if the fact of default exists, the plaintiff owns real estate, including Scheon City C, and is employed and residing in Korea, so there is no risk that property may escape abroad.

Therefore, the instant disposition is unlawful as it deviates from and abused discretionary power.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree of the Immigration Control Act provide that “a person who fails to pay at least 50 million won national taxes, customs duties, or local taxes within the payment period without good cause may be prohibited from departing from the Republic of Korea for a period not exceeding six months.”

The main purpose of prohibition of departure on the ground of tax unpaid is to prevent the unpaid taxpayer from making it difficult to enforce compulsory execution by means of capital flight through departure from Korea, and it does not aim at making the unpaid taxpayer voluntarily pay taxes by securing a new illness of a tax unpaid person or restricting the freedom of departure from Korea.

Therefore, without confirming whether the property is likely to escape from Korea, there is only a reason that the tax is unpaid more than a certain amount and there is no justifiable reason for the unpaid tax.