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 June 24, 2004, the Plaintiff’s birthed B received the registration of ownership transfer on the real estate and its ground buildings in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant real estate”).
However, with respect to the instant real estate acquired by the Plaintiff with the actual burden of purchase price, the title trust registration was made by preparing a sales contract as if B entered into a sales contract.
B. As determined in the Civil Conciliation Case (Seoul Central District Court 2015ss. 60043) between B and B on October 17, 2016, the Plaintiff paid KRW 150 million to B and received the return of the title of the ownership transfer registration of the instant real estate from the Plaintiff.
(Form. (B) During the process of imposing capital gains tax pursuant to the aforementioned transfer registration, a tax investigation was initiated with respect to the Plaintiff. On January 8, 2018, the Dongjak Tax Office sent to the Defendant a public notice of “inform of violation of the Real Estate Real Name Act (Evidence B) to the effect that the Plaintiff, as the actual owner (title truster) of the instant real estate from June 24, 2004 to October 17, 2016, held the title trust of the instant real estate to the title trustee B.”
Notice of Imposition of Penalty Surcharge upon Violation of the Real Estate Real Name Act (Evidence A1)
2. With respect to the instant real estate, the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) shall apply.
(A) As a result of the review of the written submission of opinions after the prior notice of an administrative disposition that was investigated as a violation of Article 3(1) of the Enforcement Decree of the same Act, it does not fall under the proviso to Article 3-2 of the same Act, and thus, the penalty surcharge is imposed by August 20, 2018, and the penalty surcharge is paid by August 20, 2018.
The details of imposition of penalty surcharges ("A" of Schedule C means the plaintiff) C (hereinafter referred to as "A").
Accordingly, the defendant is against the plaintiff on May 18, 2018.