1. The Defendant’s imposition of a penalty surcharge exceeding KRW 31,769,120, imposed on the Plaintiff on October 19, 2015 exceeds KRW 31,769,290.

Details of the disposition

On August 2, 2007, the Plaintiff entered into a real estate joint investment agreement with B, C, D, and E (hereinafter “instant partners”) and purchased a parcel outside 17,157 square meters of forest land and four lots of land (hereinafter “instant land”) in Daejeon Sung-gu, Daejeon, and held title trust with G (the spouse of the Plaintiff), H, and I.

On October 19, 2015, the Defendant issued a disposition of imposition of penalty surcharge of KRW 31,79,120 (Plaintiff), KRW 31,79,129,120 (B), KRW 31,79, KRW 120 (C), KRW 23,849, 349, and KRW 340 (D) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Disposition of imposition of penalty surcharge in this case”) with respect to the land of this case, the penalty surcharge of which has not been imposed against the Plaintiff, B, D, and C, Daejeon-gu, Daejeon-gu, for which the period for exclusion of imposition of penalty surcharge has not lapsed (hereinafter “instant disposition of imposition in this case”), and each disposition of imposition in this case against the Plaintiff of this case (hereinafter “instant disposition of imposition in this case”).

On July 25, 2016, the Plaintiff filed an administrative appeal seeking the revocation of the instant disposition with the Daejeon Metropolitan City Administrative Appeals Commission. However, the said claim was dismissed on July 25, 2016.

In fact that there is no dispute (applicable to recognition), Gap's evidence Nos. 1 through 3, 5 through 7, Eul's statement Nos. 1, 4 through 6, 8, and 10 (including a serial number, if any; hereinafter the same shall apply), and the plaintiff's land and M's land among the land subject to the penalty surcharge of this case, on March 26, 2010, were sold on which the disposition of this case was legitimate, and the title trust relation was resolved. Since the date of the disposition of this case was March 3, 2016, the exclusion period for imposition has expired, and thus, is unlawful.

The Plaintiff’s title trust of F forest land to the Plaintiff’s spouse without the purpose of evading any tax, evading any compulsory execution, or evading any legal restrictions is permitted pursuant to Article 8 of the Real Estate Real Name Act. Therefore, the instant disposition should be revoked in an unlawful manner.

The plaintiff violates Article 3 (1) of the Real Estate Real Name Act.