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 December 31, 2015, the Plaintiff, as a representative director of Company B (hereinafter “B”) engaging in the business of manufacturing semiconductors and L CD equipment, operated B as an oligopolistic shareholder, was closed on December 31, 2015.

B. B is in arrears with the value-added tax and corporate tax in 2013 and 2014, and the Plaintiff, as an oligopolistic shareholder, was subject to secondary tax liability under Article 39 subparag. 2 of the Framework Act on National Taxes. Based on November 2019, the Plaintiff’s delinquent amount is KRW 194,020,340 in total of the value-added tax and corporate tax.

C. On November 14, 2017, the Commissioner of the National Tax Service requested the Defendant to prohibit the Plaintiff from departing from the Republic of Korea under Article 7-4(1) of the National Tax Collection Act and Article 10-5(1) and (2)5 of the Enforcement Decree of the National Tax Collection Act.

Accordingly, on December 13, 2017, the Defendant issued a disposition of prohibiting departure against the Plaintiff pursuant to Article 4(1)4 of the Immigration Control Act from December 15, 2017 to June 14, 2018, and thereafter extended the period of continuous prohibition of departure, and on December 6, 2019, the Defendant again issued a disposition of extending the period of prohibition of departure against the Plaintiff from February 15, 2019 to June 14, 2020 (hereinafter “instant disposition”).

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 8, Eul evidence 1 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the Plaintiff’s assertion is an oligopolistic shareholder, following the closure of B’s business due to the depression, was inevitably liable for the secondary tax liability. The Plaintiff’s joint and several debt was entirely executed while closing its business, and there is no property to escape from the present country. The Plaintiff is going to obtain fixed income by entering a stock company C (hereinafter “C”) around December 2016, and is planning to continue to pay taxes, such as paying national taxes in installments each month from May 2019 to May 5, 201, and the Plaintiff is UN in C, which is a generalization of semiconductor equipment, etc.