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 August 2, 2016, at the request of the Commissioner of the National Tax Service, the Defendant issued a disposition of prohibition of departure against the Plaintiff on the ground of default of national taxes pursuant to Article 4(1)4 of the Immigration Control Act, and thereafter issued a disposition of extending the prohibition of departure.

B. On January 25, 2018, at the request of the Commissioner of the National Tax Service, the Defendant issued a disposition to extend the period of prohibition of departure from the Republic of Korea from February 1, 2018 to July 31, 2018 on the ground that the Plaintiff did not pay national taxes pursuant to Article 4-2(1) of the Immigration Control Act.

(hereinafter “Disposition in this case”). 【No dispute exists, entry of Gap’s evidence No. 2, and the purport of the entire pleadings

2. Whether the instant disposition is lawful

A. The purport of the disposition of prohibition of departure and extension of the period of prohibition of departure on the ground of the Plaintiff’s assertion is to prevent a delinquent taxpayer from making it difficult to enforce compulsory execution due to the flight of property overseas by departing from Korea. Thus, the disposition of prohibition of departure immediately is not permissible in light of the principle of prohibition of excessive departure, without simply confirming whether the delinquent taxpayer is likely to escape from Korea’s property overseas.

In the case of the plaintiff, there is no concern for making it difficult to enforce compulsory execution due to the escape of property overseas, and the defendant has taken the disposition of this case to extend the period of departure after the plaintiff was prohibited from departing from the country on the ground that the plaintiff is delinquent in national taxes, which is unlawful and revoked.

(b) Attached Form 1 of the relevant Acts and subordinate statutes;

C. As the freedom of departure of the citizens of the relevant legal doctrine constitutes the content of the freedom of residence and movement guaranteed by the Constitution as fundamental rights, restriction on such freedom shall be limited to the minimum necessary extent, and its essential contents shall not be infringed, and the interpretation and operation of the provisions of the Immigration Control Act, etc., such as Immigration Control Act, should also be based on the same principle.