과징금부과처분취소
1. The Defendant imposed a penalty surcharge of KRW 56,348,50 on the Plaintiff on August 21, 2015, KRW 282,753,870, among the disposition imposing a penalty surcharge of KRW 556,348,50.
1. Details of the disposition;
A. B entered into a sales contract with C on January 28, 2009 that each of the 45/100 shares of Gangnam-gu Seoul Metropolitan Government D, E land 652.3 square meters, and F land 257.7 square meters (hereinafter referred to as “instant land,” collectively referred to as “instant shares; hereinafter referred to as “instant shares”) and 45/100 shares of Gangnam-gu Seoul Metropolitan Government D, E ground-based building 2,48.6 square meters (hereinafter referred to as “instant building”), among the 2,48.6 square meters of land, Gangnam-gu, Seoul, and D, E, and 45/100 shares (hereinafter referred to as “instant shares”; and the share of the instant building is collectively referred to as “the instant real property,” and each of the shares is referred to as “the instant real property shares”).
B. Accordingly, on March 27, 2009, C completed the registration of transfer of ownership shares in the name of B on the grounds of a sales contract on January 28, 2009 with respect to the instant land shares.
Meanwhile, as of December 30, 209, the name of the owner of the instant building was changed from G (5/100 right holders) and B as of December 30, 2009. However, H, who purchased 55/100 shares of the instant building from G, filed an application for provisional disposition with the court in order to preserve the seller’s right to claim for ownership transfer registration of shares in relation to G. After that, upon the court’s decision of provisional disposition, registration of ownership preservation was completed on September 30, 201 by ex officio entrustment of the said provisional disposition registration.
C. After that, on November 16, 2010, B completed the registration of transfer of ownership in the name of I on the ground of a sales contract on October 15, 2010 with respect to the instant portion of land.
From November 19, 2013 to February 26, 2014, the Seoul Regional Tax Office issued a notice to the Defendant to the effect that “The Plaintiff with a large amount of surcharge and national tax in arrears acquired the instant real estate shares and completed the registration in sequence in the name of B and I, a title trustee, while acquiring the instant real estate shares.”
E. Accordingly, the Defendant on August 21, 2015 pertaining to the registration of the real estate title holder against the Plaintiff.