A. On February 18, 2011, the land and buildings located in Busan Dong-gu, Busan (hereinafter “instant real estate”) had each ownership transfer registration under D’s name from the Plaintiff’s name on April 29, 201, on the grounds of sale as of February 18, 201, and on the grounds of sale as of May 30, 201, from May 27, 2012.

B. Accordingly, on June 27, 2012, the Defendant decided and notified the Plaintiff of KRW 62,983,330 of the transfer income tax for the year 2012, on the ground that the Plaintiff did not report the transfer income tax even after the Plaintiff transferred the instant real estate to D.

(hereinafter “instant disposition”). C.

The Plaintiff filed an appeal with the Tax Tribunal on April 7, 2014, but was dismissed on October 27, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is not the purchaser of the sales contract on the instant real estate on February 18, 201. However, the Plaintiff’s father E and his/her married spouse F, upon purchasing the instant real estate, completed the registration of ownership transfer in the name of the Plaintiff to obtain the loan, and only he/she again transferred the instant real estate to D.

Therefore, the Plaintiff is the actual owner of the instant real estate, and the instant disposition based on the premise that the Plaintiff is the transferor is unlawful.

(b) If the ownership of the income, profit, property, act or transaction subject to taxation is merely nominal, and a person to whom such title belongs exists, the tax-related Acts and subordinate statutes shall apply to such person to whom such title belongs as a taxpayer.

C. If a title truster transfers real estate to a third party and income from such transfer was attributed to the title truster, the person liable to pay the relevant capital gains tax under the principle of substantial taxation is subject to transfer.