1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a person in arrears with a total of KRW 303,490,530 as of August 22, 2019, which is close to the date of requesting the extension of prohibition of departure by the tax authorities as seen below.

The amount of taxes in arrears of the Plaintiff at the above point is comprised of 11,735,080 won including the principal and additional charges of comprehensive real estate holding tax, which is the first due date for payment on December 15, 2014; 283,363,520 won including the principal and additional charges of capital gains tax, which is the first due date for payment on January 31, 2015, and 61,50 won including the principal and additional charges of capital gains tax, which is the first due date for payment on January 31, 2015; 35,363,520 won; 4 items of value-added tax (the second taxpayer is imposed; hereinafter the same shall apply) which is the first due date for payment on June 30, 2018; 10,391,930

(See No. 2, No. 5). In addition to the payment of KRW 3,000,000 on April 29, 2015, the Plaintiff did not pay the said taxes until now.

B. On February 15, 2017, the Commissioner of the National Tax Service requested the Defendant to prohibit departure of the Plaintiff.

The Defendant issued a disposition of prohibiting departure for six months from February 24, 2017 to August 23, 2017 against the Plaintiff upon the said request, and continued to extend the period of prohibition of departure at the request of the tax authorities.

(2) "Persons prescribed by Presidential Decree" in Article 7-4 (1) of the Enforcement Decree of the National Tax Collection Act means any of the following persons, who is deemed unable to secure tax claims due to the seizure, public auction, provision of security, letter of guarantee for payment guarantee of the guarantor, etc. and is likely to evade the disposition on default on July 2018.

2. A person who has remitted at least 50,00 U.S. dollars to a foreign country for the last two years as of the date of requesting prohibition of departure may not secure a taxation claim because he/she has no plaintiff's property, and may conceal his/her property overseas due to the fact of remitting it to a foreign country.