과징금부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On September 5, 2012, the former representative director C of A completed the registration of ownership transfer with respect to the land of 678 square meters (hereinafter “instant real estate”).
B. A around January 2015, the Defendant confirmed that C acquired the instant real estate with A’s funds in the course of a tax investigation with A, and subsequently, deemed that A actually acquired the instant real estate, and imposed acquisition tax, etc. on A on March 12, 2015.
C. A filed a lawsuit seeking revocation of the disposition imposing the above acquisition tax, etc. under the Changwon District Court 2016Guhap214, and on July 5, 2016, the Changwon District Court revoked the disposition imposing the above acquisition tax, etc. on the ground that “A and C have a title trust agreement on the instant real estate, and it is difficult to deem that the title truster A actually acquired the real estate, and thus, A cannot establish a liability to pay the acquisition tax.”
(Seoul District Court 2016Guhap214). D.
On August 25, 2016, the Defendant imposed penalty surcharges of KRW 40,300,320 on A 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 on August 25, 2016 on A for the reason that the instant real estate was trusted in title
(hereinafter “Disposition in this case”). . [Grounds for recognition] without dispute; Gap’s statements in Gap’s 3 through 5, Eul’s 1, 2, 4, and 5; and the purport of the body prior to pleadings.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The non-existence of the grounds for disposition, A under a contract title trust with C, and C acquired the complete ownership of the instant real estate in good faith by a contracting party pursuant to the proviso of Article 4(2) of the Real Estate Real Name Act. Therefore, A does not fall under the subject of penalty surcharges under Article 5(1) of the Real Estate Real Name Act. (2) The instant real estate abused and abused discretion regarding the reduction of penalty surcharges becomes land category in the public register and completed the registration of ownership transfer in the name of a juristic person.