1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. As of November 25, 2013, the Plaintiff failed to pay national taxes of KRW 202,554,210, including global income tax and capital gains tax, as indicated below, as of November 25, 2013.

B CD EF

B. As the Commissioner of the National Tax Service requested the Defendant to prohibit departure on April 14, 2013, the Defendant issued a disposition prohibiting the Plaintiff from departing from the Republic of Korea from April 14, 2013 to October 13, 2013. Even thereafter, three times the period of prohibition of departure was extended on a six-month basis, and finally, on April 13, 2015, the Plaintiff’s period of prohibition of departure was extended from April 14, 2015 to October 13, 2015.

(hereinafter referred to as “instant disposition”) a disposition of extending the period of prohibition of departure from April 13, 2015.

The plaintiff appealed against this and filed an administrative appeal with the Central Administrative Appeals Commission, but was ruled dismissed on March 17, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 4, 5, 6, 11, Eul evidence No. 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The purport of the disposition to prohibit the Plaintiff from departing from the Republic of Korea lies in preventing a delinquent taxpayer from having difficulties in compulsory execution, such as leaving the Republic of Korea. However, since the tax authorities seize all the property under the Plaintiff’s name and proceed with the public sale procedure, the Plaintiff’s compulsory execution is no longer likely to be difficult because it does not have any property under the Plaintiff’s name, the disposition of this case is more severe than the public interest to be achieved thereby, and thus, it is unlawful because it violates the principle of excessive prohibition, or deviates from and abused discretion.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. In full view of the purport of the relevant statutes, such as Article 4(1)4 of the Immigration Control Act and Article 1-3(2) of the Enforcement Decree of the same Act, prohibition of departure on the ground of default of national taxes exceeding KRW 50 million is limited.