1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On December 1, 1998, the Plaintiffs purchased D 2,235 square meters and E 323 square meters (hereinafter “each of the instant real estate”) with Plaintiff B’s words, as the husband and wife, and completed the registration of transfer of ownership in C’s name on the same day.

B. On April 30, 2014, the head of Yeongdeungpopo District Tax Office notified that the Plaintiffs violated Article 3 of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) by completing registration in the name C with respect to each of the instant real estate. On September 3, 2014, the Defendant imposed a penalty surcharge of KRW 19,881,400 on the Plaintiffs on the ground that Article 3(1) of the Real Estate Real Name Act was violated (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 4, 5, 7, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion 1) and C are engaged in the interior fishery for the convenience of acquiring and managing each real estate of this case, and they receive the purchase price of each real estate of this case from the plaintiffs and enter into a sales contract under their names and complete the registration of ownership transfer. Thus, it cannot be deemed as a title trust. 2) Even if the plaintiffs' family affairs title trust trust the plaintiffs' shares to C with respect to each real estate of this case, they did not evade taxes or avoid restrictions pursuant to the laws and regulations, and the defendant did not take into account all the grounds for mitigation.

Therefore, the instant disposition is unlawful as it deviates from and abused discretionary power.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Determination 1) Article 2 Subparag. 1 of the Real Estate Real Name Act as to whether a title trust agreement had the registration of ownership transfer under the title trust agreement, “title trust agreement” refers to the ownership and other real rights to real estate (hereinafter “real estate”).