1. Upon a claim for a change in exchange in this Court, the Defendant made against the Plaintiff on December 13, 2019.

1. Details of the disposition;

A. The Plaintiff is delinquent in paying global income tax of KRW 119,168,090 (including additional dues, and as of September 23, 2019; hereinafter “instant national tax”).

B. On June 26, 2018, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea “from June 27, 2018 to December 26, 2018,” upon the request of the Commissioner of the National Tax Service for prohibition of departure on the ground of the instant default of national taxes. (C) After the Defendant continued to extend the period of prohibition of departure, the Defendant issued a disposition suspending the Plaintiff from departing from the Republic of Korea to “from December 13, 2019 to June 26, 2020” (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 2 through 4, 13, and 14, the purport of the whole pleadings

2. The plaintiff's assertion that there was no concealment of the plaintiff's property, there is no concealed property, and there is no possibility of evading the disposition on default due to the escape of the property from overseas.

Nevertheless, the Defendant’s instant disposition, which extended the prohibition period against the Plaintiff, is unlawful as it deviates from and abused discretion.

3. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

4. Determination

A. The freedom of departure of the citizens of the relevant legal doctrine constitutes a fundamental right, and thus, the restriction on the freedom of residence guaranteed by the Constitution is limited to the minimum necessary extent, and does not infringe on the essential substance thereof. The interpretation and application of the provisions of the Immigration Control Act, etc., such as Immigration Control Act, should also be based on the same principle.

Article 4(1) of the Immigration Control Act and Article 1-3(2) of the former Enforcement Decree of the Immigration Control Act (amended by Presidential Decree No. 29818, Jun. 11, 2019) may prohibit departure of a person from departing from the Republic of Korea for a period not exceeding six months with respect to “a person who fails to pay national or local taxes or local taxes within the payment period without justifiable grounds.”