1. The plaintiff's claim is dismissed.

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

1. Reasons for determining prohibition of departure;

A. On March 24, 2020, the prosecutor of the Incheon District Prosecutors' Office indicted the Plaintiff for violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) against the Plaintiff.

(In Incheon District Court 2020Gohap184). Summary of facts charged and applicable provisions of Acts are as follows:

[Summary of Facts] Defendant A refers to gold bullion (gold bullion) exempt from value-added tax on the ground of the name of representative director B around March 12, 2004, as raw materials, such as gold ingots and dudots, etc., the net level of which is at least 95/100 in the state of raw materials.

(Article 106-3(1) of the Restriction of Special Taxation Act, Article 106-3(1) of the Enforcement Decree of the same Act. A wholesale business company established a wholesale business company C is a person who was actually operated until May 27, 2004, and Defendant D is a person who supervised B while living together with B.

The Defendants conspired with E, F, G, and B to evade the value-added tax arising from the process of importing and distributing the duty-free gold by using the 'bomb enterprise' as the 'bomb enterprise', and the Defendant A instructed F and G to recruit B's B's branch offices from a foreign country, and E receives the duty-free gold from a foreign country and prepares the total plan to distribute it to the duty-free wholesale company, b's branch office, and taxation-free company, and F and G draw up B as the president of the C's branch office according to the direction of Defendant A, and then escape B from China after closure of business, Defendant D shared with B and took charge of monitoring B.

The Defendants purchased the tax-free gold bullion totaling KRW 54,928,774,420 on nine occasions from May 10, 2004 to May 27, 2004, and sold the total value of KRW 51,694,760,00 in total, value added tax, KRW 5,169,476,00 in total, and the remaining amount after paying the purchase price to the purchaser is immediately withdrawn and concealed in cash from the corporate account at the end of the transaction, and then closing C around June 30, 2004.