The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. On January 10, 2020, upon the request of the Commissioner of the National Tax Service, the Defendant issued a disposition of prohibition of departure (from January 10, 2020 to July 8, 2020) against the Plaintiff on the ground of delinquency in national tax, and issued a disposition of extending the period of prohibition of departure from July 1, 2020 from July 9, 2020 to January 8, 2021 (hereinafter “instant disposition”).

B. The Plaintiff’s base arrears tax amount on January 2020 is KRW 9,842,515,440 in total.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, Eul evidence Nos. 1 through 5, 15, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion has no risk of making it difficult to enforce compulsory execution due to the bankruptcy of assets abroad because of the insolvent situation. On the other hand, there is a reason to request the revocation of prohibition of departure under Article 10-6 (2) 1 of the Enforcement Decree of the National Tax Collection Act because it is necessary to depart from

In addition, the tax authority imposed the plaintiff's mother's property and the former domicile's property to secure the security of delinquent debts. This disposition is an illegal disposition that excessively infringes on the plaintiff's freedom of residence, freedom of work execution, etc. contrary to the excessive prohibition principle, such as suitability of means, minimum infringement, etc.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Article 4(1)4 of the Immigration Control Act and Article 1-3(2)1 of the Enforcement Decree of the same Act provide that a national tax of at least 50 million won may be prohibited from departing from the Republic of Korea for a period not exceeding 6 months to a citizen who fails to pay it within the payment period without justifiable grounds.

As such, prohibition of departure on the grounds of unpaid tax payment is the main purpose of preventing the unpaid person from making it difficult to enforce compulsory execution by having him/her escape his/her property out of Korea using his/her departure, and the circumstances leading up to tax arrears and taxes in determining whether the unpaid person might escape his/her property out of Korea.