1. The Defendant’s disposition of extending the period of prohibition of departure made on January 8, 2018 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. On December 9, 2013, the Commissioner of the National Tax Service requested the Defendant to prohibit departure of the Plaintiff pursuant to Article 7-4(1) of the National Tax Collection Act and Article 10-5(2)4 of the Enforcement Decree of the same Act, on the grounds that “the Plaintiff is a large delinquent taxpayer whose list is disclosed pursuant to Article 85-5(1)1 of the Framework Act on National Taxes, and is unable to secure a tax claim based on his/her own property as a result of the examination on the details of his/her property and the attached articles, and on the grounds that “the Plaintiff was unable to secure a tax claim based on his/her own property, on two occasions in 2010 and two times in 2011, on two occasions in 2010, and is likely to flee from abroad by concealing property, such as acquiring real property under another’s name.” The Defendant issued a disposition of prohibiting departure of the Plaintiff on December 17, 2013.

B. The Defendant issued a disposition to extend the period of prohibition of departure on seven occasions thereafter, and rendered a decision to extend the period of prohibition of departure on December 6, 2017 from December 17, 2017 to June 16, 2018, and notified the Plaintiff on January 8, 2018.

(hereinafter “instant disposition”). Value-added tax on September 28, 2009: (a) the total sum of the additional charges for the principal tax due to the payment of the global income tax of KRW 112,200 on 152,413,00 on September 28, 2009; (b) KRW 264,621,00 on 4 global income tax of KRW 175,408,400 on 175,408,400 on 41,400 on October 31, 209; (c) KRW 411,42,000 on 37,17,17,000 on 282,838,000 on 659,95,95,000 on 665,504,500,579,408,308,000 on 31, 2011.

C. On the other hand, as of November 201, 2017, the Plaintiff was in arrears with taxes as follows, immediately before the instant disposition.

[Ground of recognition] Facts without dispute, Gap evidence 3-1, 2, Eul-1-6, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The deadline for payment of value-added tax among the national taxes in arrears by the Plaintiff asserted by the Plaintiff is September 28, 2009, and the deadline for payment of global income tax is October 31, 2009, and all the above taxes are national taxes with less than 500 million won, five years have passed since the statute of limitations for the right to collect national taxes.