1. The part of the judgment of the first instance against the plaintiff shall be revoked.

2. Penalty surcharges imposed on the Plaintiff on July 17, 2014 60,000.

1. Details of the disposition;

A. On May 28, 2008, the Plaintiff’s ASEAN prepared a certificate of borrowed money that B lends to C with interest rate of KRW 200 million on July 28, 2008. On May 30, 2008, the Plaintiff prepared a certificate of borrowed money that changed the above repayment period to December 30, 2008, and received a receipt of KRW 200 million from C on the same day.

B. On May 28, 2008, B prepared a contract to establish a mortgage with regard to each of the real estate listed in the separate sheet (hereinafter “each of the instant real estate”) with regard to the mortgagee B, the debtor C, and the maximum debt amount of KRW 300 million as the secured claim. On May 29, 2008, B completed the registration of establishment of each of the instant real estate on May 29, 2008.

(hereinafter) Each of the above collateral security rights is registered as “each of the instant collateral security rights” and each of the above collateral security rights (hereinafter “the establishment registration of each of the instant collateral security rights”).

On February 18, 2014, the head of the Seoul Regional Tax Office notified the Defendant of the violation of the Real Estate Real Name Act that the registration of establishment of each of the instant neighboring areas was made on the part of the Plaintiff against Article 3 of the former Act on the Registration of Real Estate under Actual Titleholder’s Name (amended by Act No. 11998, Aug. 6, 2013; hereinafter “Real Estate Real Name Act”).

On March 24, 2014, the Defendant notified the Plaintiff of the imposition of penalty surcharges on the violation of the Real Estate Real Name Act. On April 9, 2014 and May 30, 2014, the Defendant received the Plaintiff’s written opinion and relevant supplementary materials from the Plaintiff.

E. After reviewing the aforementioned written opinion and supplementary data, the Defendant: (a) based on Articles 3 and 5 of the Real Estate Real Name Act on July 17, 2014 on the ground that the Plaintiff was found to have violated the said Real Estate Real Name Act; (b) the basis for calculation: KRW 60 million; (c) the basis for calculation; (d) KRW 300 million (value of real estate); x 20% (conforming to the imposition rate) x 60 million - the imposition rate: 5% (the appraised value of real estate: 50 million won (the lapse period: more than two years).