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(영문) 광주지방법원 2015.11.26 2015구합12670

과징금부과처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

Basic Facts

The plaintiff's status is a non-corporate body established for the purpose of the business and its incidental business.

On May 30, 2008, the Plaintiff, including the Plaintiff’s title trust registration, submitted a business plan to the Superintendent of the Provincial Office of Education, to the effect that the Plaintiff purchased the land and building of B elementary school closed in the name of Nonparty A and used it as “C Research Institute.” On June 20, 2008, the Plaintiff concluded a public property sales contract with the Plaintiff on the land, building, etc. of B elementary school, including each land listed in the attached Table 1 (hereinafter “each land of this case”) in accordance with Article 5(1) of the Special Act for the Promotion of Utilization of Closed School Property (hereinafter “Closed School Utilization Act”) with the Superintendent of the Provincial Office of Education on June 20, 2008, with the purchase price of KRW 466,00,000 on September 18, 2008.

The Defendant imposed penalty surcharges on the Plaintiff on November 20, 2014, pursuant to Article 5 of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) and Article 3-2 of the Enforcement Decree of the same Act (hereinafter “Enforcement Decree of the Real Estate Real Name Act”), the Defendant imposed penalty surcharges of KRW 35,728,640 calculated by multiplying the total amount of KRW 178,643,200 by the officially assessed individual land price of each of the instant land by 20% (i.e., 50 million won of the assessed real estate value per 50 million won and more than 15%) (hereinafter “instant disposition”).

On February 23, 2015, the Plaintiff filed an administrative appeal with the Jeonnam-do Administrative Appeals Commission against the instant disposition, but the said commission rendered a ruling to dismiss the Plaintiff’s claim on May 27, 2015.

The plaintiff on the utilization status of each land of this case is above B.

From the acquisition of each land of this case as stated in paragraph (1), each land of this case to the present day shall be the place of education and gathering of the members belonging to the plaintiff who is not a C Research Institute.