When the invalidation of registration under a title trust agreement cannot be asserted against a third party, the third party should not include the parties to the title trust agreement and the general successor.

The Real Estate Real Name Act stipulates that any title trust agreement and any registration made pursuant to a title trust agreement cannot be asserted against a third party. Here, the term "third party" means a person other than the parties to the title trust agreement and the general successor, who directly has a new interest with him/her on the basis that the title trustee is a real right holder.

Article 30 of the National Tax Collection Act

2010 Gohap12282, cancellation, etc. of registration of initial ownership

Korea

BAA 9 persons

December 2, 2011

January 20, 2012

1. Of the instant lawsuit, the part of the claim against Defendant BA shall be dismissed.

2. As to Defendant BA,

A. As to each real estate listed in the separate sheet Nos. 1 to 17, Defendant KimD:

(b) As to each real estate listed in Schedule 18 to 40, Defendant RedB:

C. As to each real estate listed in the separate list No. 41 to 54, Defendant LCC shall implement the registration procedure for ownership transfer based on the restoration of each real name.

3. The Plaintiff’s primary claims against Defendant KimD, HongB, and LCC, and the claims against Defendant NaE, changed F, KimG, HHHHHHH cooperative, III, and JJJJJJJ cooperative are dismissed, respectively.

4. Of the costs of lawsuit, the part arising between the Plaintiff and Defendant BA, NaE, changed F, KimG, HHH HH cooperative, III, and JJJJJJJ cooperative is assessed against the Plaintiff, and the part arising between the Plaintiff, Defendant KimD, HongB, and DaCC is against the Defendants.

(State Doz. Doz.)

1. As to Defendant BA,

(a) Defendant BE, Defendant NF:

Of each registration of preservation of ownership completed under receipt of No. 73791 of October 7, 2004 with respect to each of the real property listed in Schedule 1 to 54, Defendant NaE shall have to pay 9/10 shares for the portion of 9/10 shares, Defendant changedF shall have to pay 1/10 shares,

B. Defendant KimD:

1) Each transfer registration of ownership completed under No. 37528 of the receipt on June 1, 2009 with respect to each real estate listed in the separate sheet Nos. 1 through 7;

2) The registration of transfer of ownership completed on October 20, 2009 with respect to the real property listed in paragraph 8 of the attached list as Seoul Southern District Court, Guro registry office, Seoul Southern District Court, and as 1176853;

3) The registration of transfer of ownership completed under No. 22842 of the receipt on April 8, 2010 with respect to the real property listed in paragraph 9 of the attached list as to the Seoul Southern District Court’s registration office;

4) The registration of transfer of ownership completed under No. 22844 on April 8, 2010 with respect to the real property listed in [Attachment List No. 10] as to the Seoul Southern District Court’s registration office, Seoul Southern District Court

5) With respect to the real estate stated in paragraph 11 of the attached list, Seoul Southern District Court, Guro registry office of Seoul Southern District Court on April 2010

8. Transfer of ownership completed under section 22486:

6) With respect to the real estate stated in paragraph 12 of the attached list, Seoul Southern District Court, Guro registry office of Seoul Southern District Court on April 2010

8. Transfer of ownership completed under section 22848:

7) With respect to the real estate stated in paragraph 13 of the attached list, Seoul Southern District Court, Guro Registry of the Seoul Southern District Court on April 2010

8. Transfer of ownership completed under section 22850:

8) With respect to the real estate stated in paragraph 14 of the attached list, Seoul Southern District Court, Guro registry office, 2010.4.

8. Transfer of ownership completed under section 22854:

9) With respect to the real estate stated in paragraph 15 of the attached list, Seoul Southern District Court, Guro Registry of the Seoul Southern District Court on April 2010

8. Transfer of ownership completed under section 22856:

10) The Seoul Southern District Court 2010. The Seoul Southern District Court 2010.

8. Transfer of ownership completed under No. 22858:

11) With respect to the real estate stated in paragraph 17 of the attached list, Seoul Southern District Court's Guro-ro registry office 2010.

8. Transfer of ownership completed under No. 22860;

(c) Defendant RedB:

1) With respect to each real estate listed in paragraphs 18 through 22 of the Schedule, each transfer of ownership completed under the receipt of No. 37527 on June 1, 2009;

2) The transfer registration of ownership completed under No. 85514 of receipt on November 17, 2009 with respect to the real property listed in [Attachment List No. 23],

3) The registration of transfer of ownership completed on April 21, 2010 as receipt No. 26282, with respect to the real property listed in [Attachment List No. 24],

4) The registration of transfer of ownership completed on April 21, 2010 with respect to the real property listed in [Attachment List No. 25] by the Seoul Southern District Court, Seoul Southern District Court, Gu Office of Registry No. 26283

5) With respect to the real estate listed in [Attachment List No. 26, Seoul District Court’s Guro registry office of the Seoul District Court on April 21, 2010, the transfer of ownership completed under No. 26284;

6) The registration of transfer of ownership completed under the receipt No. 26285 of April 21, 2010 with respect to the real property listed in [Attachment List No. 27] by the Seoul Southern District Court, Seoul Southern District Court;

7) The registration of transfer of ownership completed on April 21, 2010 by the Seoul Southern District Court, Guro-ro Registry of the Seoul Southern District Court with respect to the real estate stated in [Attachment List No. 28]:

8) With respect to the real property listed in [Attachment List 29], the ownership registration completed on April 21, 2010 by the Seoul Southern District Court Guro-ro Registry of the Seoul Southern District Court is completed under [Attachment List 29]:

9) The transfer registration of ownership completed on April 21, 2010 under the receipt No. 26288 of the record with respect to the real property listed in paragraph 30 of the attached list;

10) The registration of transfer of ownership completed under No. 26289 of April 21, 2010 with respect to the real estate listed in paragraph 31 of the attached list, Seoul Southern District Court, Seoul Southern District Court, Gu Office of Registry of the Seoul

11) The registration of transfer of ownership completed on April 21, 2010 as receipt No. 26290 with respect to the Busan Southern District Court’s registration office as to the Busan Southern District Court’s Dusan as stated in the annex No. 32 of the Schedule;

12) The registration of transfer of ownership completed on April 21, 2010 by receipt No. 26291, with respect to the real property listed in [Attachment List No. 33],

13) The registration of transfer of ownership completed on April 21, 2010 as receipt No. 26292 with respect to the Busan Southern District Court’s registration office as to the Busan Southern District Court’s Dusan listed in Annex 34;

14) The registration of transfer of ownership completed under No. 26293 of April 21, 2010 with respect to the real estate listed in [Attachment List No. 35],

15) The registration of transfer of ownership completed under No. 26294 of April 21, 2010 with respect to the real estate listed in [Attachment List No. 36],

16) The registration of transfer of ownership completed under No. 26295 of April 21, 2010 with respect to the real property listed in [Attachment List No. 37],

17) The registration of transfer of ownership completed on April 21, 2010 with the Seoul Southern District Court’s Guro registry office, Seoul Southern District Court (Seoul Southern District Court) as 1126296, with respect to the real estate listed in [Attachment List

18) The ownership registration completed on April 21, 2010 under the receipt No. 26297 of the title of the real estate stated in [Attachment List No. 39] by the Seoul Southern District Court, Seoul Southern District Court:

19) With respect to the real estate listed in paragraph 40 of [Attachment List], registration of transfer of ownership completed on April 21, 2010 by receipt No. 26298;

(d) Defendant literacy:

1) With respect to the real estate stated in paragraph 41 of the attached list, Seoul Southern District Court, Guro registry office of the Seoul Southern District Court on April 2010

21. Transfer of ownership completed under section 26265 of the receipt:

2) With respect to the real estate stated in paragraph 42 of the attached list, Seoul Southern District Court, Guro registry office of the Seoul Southern District Court on April 2010

21. Transfer of ownership completed under section 26266 of the receipt:

3) With respect to the real estate stated in paragraph 43 of the attached list, Seoul Southern District Court, Guro registry office 2010.4

21 Transfer registration of ownership completed under section 26267;

4) With respect to the real estate stated in paragraph 44 of the attached list, Seoul Southern District Court, Guro registry office 2010.4

21. Transfer of ownership completed under section 26268:

5) The registration of transfer of ownership completed under No. 26269 of April 21, 2010 with respect to the real property listed in [Attachment List No. 45],

6) With respect to the real estate stated in paragraph 46 of the attached list, Seoul Southern District Court, Guro registry office of Seoul Southern District Court on April 2010

21 Registration of ceiling on ownership completed under section 26270 of the receipt;

7) The registration of transfer of ownership completed on April 21, 2010 with respect to the real property listed in [Attachment List No. 47] as Seoul Southern District Court’s Guro-gu Office of Registry of the Seoul Southern District Court:

8) With respect to the real estate stated in paragraph 48 of the attached list, Seoul Southern District Court, Guro registry office of Seoul Southern District Court on April 2010

21. Transfer of ownership completed under section 26272 of the receipt:

9) With respect to the real estate stated in paragraph 49 of the attached list, Seoul Southern District Court's Guro registry office on April 2010

21. Transfer registration of ownership completed by the recipient under 1126273:

10) The registration of ceiling on ownership completed on April 21, 2010 with the Seoul Southern District Court’s Guro-ro registry office of the Seoul Southern District Court on the real estate listed in [Attachment List No. 50] was completed under 1126274;

11) With respect to the real estate stated in paragraph 51 of the attached list, Seoul Southern District Court, Guro registry office 2010.

4.21. The registration of transfer of ownership completed under No. 26275;

12) As to the Busan Southern District Court's registration office 2010.

4.21. The registration of transfer of ownership completed under No. 26276;

13) With respect to the real estate stated in paragraph 53 of the attached list, Seoul Southern District Court's Guro-ro registry office 2010.

4.21. The registration of transfer of ownership completed under No. 26277;

14) With respect to the real estate stated in paragraph 54 of the attached list, Seoul Southern District Court 2010.

4.21. The registration of transfer of ownership completed under No. 26278;

E. Defendant Kim GG

1) The registration of establishment of each establishment of a mortgage completed on April 20, 2010 by the Seoul Southern District Court, Guro-gu, Seoul Southern District Court (Seoul Southern District Court) No. 25578 with respect to each of the real property listed in the separate sheet No. 9 through

2) The registration of the establishment of each mortgage completed by the Seoul Southern District Court No. 47883, Jul. 19, 2010, with respect to each real estate listed in [Attachment List] No. 41 to 54, 2010;

F. Defendant HHHHHH Cooperative (hereinafter “Defendant SeoulS”) is:

1) The registration of establishment of each class of real estate listed in the separate sheet Nos. 1 to 5 is completed on June 1, 2009 by the Seoul Southern District Court of Law No. 37529;

2) The registration of establishment of each class of real estate listed in the separate sheet Nos. 6 and 7 is completed by the Seoul Southern District Court of Law No. 37530, Jun. 1, 2009;

3) The registration of the establishment of each mortgage completed on June 1, 2009 by the Seoul Southern District Court (Seoul Southern District Court) No. 37531, as to each real estate listed in [Attachment List No. 18 through 22;

(g) Defendant III Cooperatives (hereinafter referred to as “Defendant III”) is:

1) the registration of the establishment of a neighboring mortgage completed under No. 76854, Oct. 20, 2009, with respect to the real property listed in paragraph 8 of the attached list;

2) With respect to the real estate listed in paragraph 23 of the attached list, the registration of the social collective security (right to collateral security) completed by the Seoul Southern District Court, Guro Registry of the Seoul Southern District Court on November 17, 2009

H. Defendant JJJJJ (hereinafter referred to as “Defendant JJJJ”) :

1) the registration of the establishment of a neighboring establishment that was completed on April 8, 2010 by the Seoul Southern District Court, Seoul Southern District Court, the registration office of April 8, 2010, pursuant to [Attachment 9] No. 1122843;

2) the registration of the establishment of a neighboring mortgage completed on April 8, 2010 by the Seoul District Court, Guro-ro registry office of the Seoul District Court with respect to the real estate stated in Section 1110 of the attached list;

3) the registration of establishment of a mortgage completed by the Seoul Southern District Court in April 8, 2010 pursuant to [Attachment List No. 22847] with respect to the real property listed in [Attachment List No. 11];

4) the registration of the establishment of a neighboring mortgage completed on April 8, 2010 by the Seoul Southern District Court, Guro-gu, Seoul Southern District Court, the registration office of April 8, 2010 (1122849);

5) the registration of establishment of a neighboring mortgage completed under No. 22853 of April 8, 2010 with respect to the real property listed in [Attachment List No. 13],

6) the registration of establishment of a mortgage on the real estate stated in [Attachment List No. 14), completed by the Seoul District Court Guro-ro Registry of the Seoul District Court as of April 8, 2010, as of No. 22855;

7) the registration of establishment of a neighboring establishment that was completed on April 8, 2010 by the Seoul Southern District Court, Seoul Southern District Court (Seoul Southern District Court) No. 22857 with respect to the Busan Busan District Court’s Schedule No. 15 of the Schedule;

8) the registration of establishment of a neighboring mortgage completed on April 8, 2010 by the Seoul Southern District Court, Guro-ro Registry of the Seoul Southern District Court (Seoul Southern District Court) No. 22859, with respect to the real property listed in [Attachment]

9) As to the Busan Southern District Court's registration office of the Seoul Southern District Court on April 2010, as to the Busan Southern District Court's Busan District Court as stated in attached Table 17.

8.The registration of creation of a neighboring mortgage completed under No. 22861;

10) With respect to each real estate listed in separate sheet Nos. 24 through 40, the registration of the establishment of each mortgage completed on April 21, 2010 by the Seoul Southern District Court, Guro-gu, Seoul Southern District Court, the registration office of the establishment of a new mortgage;

11) With respect to each real estate listed in the separate sheet No. 41 to 54, the procedure for the registration of cancellation of each registration of cancellation of each registration of the establishment of a new mortgage completed on April 21, 2010 by the Seoul Southern District Court, Guro-gu, Seoul District Court No. 26279, which was completed on April 21, 2010, and the defendant 2 defendant NaA will implement each registration procedure for the establishment of a new ownership on each

[Article 1 Preliminary Claim

The provisions of paragraph (2).

[Article 2] Preliminary Claims

1. Between Defendant A and Defendant KimD:

(a) A title trust agreement entered into on May 22, 2009 with respect to the real property listed in subparagraphs 1 through 7 of the attached list;

B. A title trust agreement concluded on October 14, 2009 with respect to real estate stated in paragraph 8 of the attached list;

C. The title trust dispute concluded on March 26, 2010 with respect to each real estate listed in the separate sheet Nos. 9 through 17 shall be revoked.

2. Between Defendant A and Defendant HongB:

(a)with respect to each real estate listed in separate sheet Nos. 18 through 22, 209, a title trust agreement entered into on May 22, 2009;

B. A title trust agreement concluded on November 16, 2009 with respect to real estate stated in attached Table No. 23, and each title trust agreement concluded on April 9, 2010 with respect to each real estate listed in attached Table No. 24 through 40, shall be revoked.

3. The title trust agreement concluded on April 9, 2010 with respect to each real estate listed in the separate sheet No. 41 through 54 between Defendant A and Defendant literatureCC shall be revoked.

4. The plaintiff shall pay to the defendant KimD 1,531,100,000 won, defendant HongB 1,691,100,000 won, defendant HongB 1,691,40,000 won and each of the above amounts shall be paid 5% interest per annum from the day following the day when the judgment of this case is finalized to the day of full payment.

1. Basic facts

A. The Plaintiff’s taxation claim against Defendant NaL

The Plaintiff has a taxation claim against Defendant BA, the president of the former MM group (MM group on May 12, 1998). The amount is 3,876,300,000 won as of the end of November 2004, and the amount reaches 12,491,914,950 won as of October 21, 201 (hereinafter “instant taxation claim”).

B. Each registration of preservation of ownership in the name of Defendant BE and NF

1) On June 20, 2001, the Seoul District Tax Office (the relocation of the place of business from Gangnam-gu, Seoul to Gu Tax Office to Gu Tax Office in accordance with the relocation of the place of business) had the business registration number of Defendant BE and MM group with the content that the business owner is Defendant BE and MM group’s full-time employee as Defendant BE and MM group’s full-time employee (hereinafter referred to as “NN construction”), and the business registration was completed on June 20, 2001, the address of the place of business of Gangnam-gu, Seoul (the relocation of the place of business to 00-00 on December 8, 2001).

2) NN건설은 2001. 6, 18. 피고 나EE, 변FF 명의로 김PP으로부터 서울 구로구 000-00 대 8,021㎡'를 대금 102억 5,000만원에 매수하는 내용의 계약을 체결하고, 2001. 12. 15 QQ산업개발 주식회사와 사이에 공사대금 40,985,109,000원의 건설도급 계약을 체결하여 위 지상에 지하 4층 지상 12층 1개동 집합건물인 'RRRRRRR(이하 '이 사건 집합건물'이라 한다)'를 신축, 분양하는 사업(이하 '이 사건 신축분양사업'이라 한다)을 하였으며, 자금대출, 건축허가 등 이 사건 신축분양사업을 위한 모든 절차는 NN건설의 사업자로 등록되어 있던 피고 나EE, 변FF의 명의로 이루어졌다.

3) After the completion of the instant aggregate building, on October 7, 2004, the registration of preservation of ownership, which is 9/10 of the defendant NaE's co-ownership and 1/10 of the defendant NaEF's co-ownership shares, has been completed, and some of them have been transferred to the buyer, and the remaining real estate listed in the separate sheet (hereinafter referred to as "each real estate of this case") has not been sold (hereinafter referred to as "registration of preservation of ownership in the name of the defendant NaE and changed F).

C. Each registration of ownership transfer in the name of Defendant KimD, RedB, and GoCC

Defendant Kim DD's identification of Defendant NFF, Defendant HongB is the husband of Defendant HongB, and Defendant LCC is the principal husband of Defendant HongB. As to each real estate of this case, each of the real estate listed in the table Nos. 1 through 17 of the separate sheet from June 1, 2009 to April 21, 2010, each of the real estate listed in the separate sheet Nos. 1 to 17 of the separate sheet was registered under Defendant KimD's name, each of the real estate listed in the title Nos. 18 to 40 was registered under Defendant HongB's name, each of the real estate listed in the title Nos. 41 to 54 was registered (hereinafter referred to as "each of the ownership transfer of this case").

D. With respect to each of the real estates listed in the name of Defendant KimG, SeoulS, SP, SP and Seoul Gyeonggi S S, the registration of creation of a mortgage was completed on each of the real estates listed in the name of Defendant Kim GG from June 1, 2009 to July 17, 2010, from June 19, 2009 to July 19, 201, in relation to each of the real estates listed in the name of Defendant Kim GG, Nos. 1 to 7, and 18 to 22, the registration of creation of a mortgage was completed on each of the real estates listed in the name of Defendant Kim GG, 8, 9 to 17, 24 to 54, in relation to each of the following real estates listed in the name of Defendant Kim GG, the name of the Seoul S, and each of the real estates listed in the name of Defendant HGT, and each of the following items:

(e) Related lawsuits, etc.;

1) The director of the Seoul Regional Tax Office, from April 21, 2004 to October 26, 2004, conducted a tax investigation on Nconstruction, determined that the actual supplier of NConstruction who performed the new construction project of this case is the defendant A and the defendant E and NF are the disguised enterpriser who lent the name to the defendant NaL, and requested the head of the Guro Tax Office to make an ex officio registration of the defendant Na under Article 7(4) of the Enforcement Decree of the Value-Added Tax Act on December 10, 204. The former Head of the tax office, on December 13, 2004, changed the name of the business operator under NG's business registration of NG to the defendant Na, on which the former head of the tax office made a tax return on December 205, 2005, on the aggregate of the value-added tax amount of the defendant NaE and NF, on 205, 2005, 205, 205, 206, 14.36.4.

2) In the civil litigation (Seoul Central District Court 2006Gahap47399) brought against the Republic of Korea by Defendant NaE and NAF, Defendant NaE and NAF claimed that since they paid the value added tax as an actual business operator of NNF, they would refund the value-added tax. However, on April 4, 2007, the above court rendered a dismissal judgment on the grounds that Defendant NaA was operating the OE and NA by borrowing the name of Defendant NaE and NAF, and only leased Defendant NaE and NA were liable for the payment of value-added tax and the right to claim the refund of value-added tax, and the above judgment was dismissed on July 23, 2009 (Seoul High Court 2007Na41272). The dismissal of appeal was finalized on January 27, 2011 (Supreme Court 2005Da16395, Jul. 26, 2006).

3) In the administrative litigation (Seoul Administrative Court 2007Guhap 18543), Defendant BA asserted that NL is a business entity that is entirely unrelated to it, and the above secondary value-added tax was asserted by NLA. However, on July 2, 2008, the above court also rejected all of Defendant BA’s claims and rendered a judgment dismissing part of the rejection and dismissal. The above judgment became final and conclusive on January 27, 2011 as the dismissal of appeal (Seoul High Court 2008Nu21449) on March 25, 2009.

4) On the other hand, the Seoul Central District Prosecutors' Office concluded an internal investigation on April 28, 2005 on the grounds that Defendant BA did not have any trace of participating in the establishment of Nconstruction and the purchase of the said site, and there was no other evidence to prove the facts of the said suspicion, with respect to the suspicion that Defendant BA purchased the instant aggregate building site after Defendant BA’s management of NN construction, and Defendant BA purchased it, and Defendant BA’s title trust in the future of Defendant BO and NF.

[Ground of Recognition] A without dispute, Gap evidence 1 to 12 (including each number), Eul evidence 1 to 8, the purport of the whole pleadings

2. Determination as to the claim against Defendant BA

A. The parties' assertion

1) Plaintiff

The Plaintiff, as the original acquisitor of each of the instant real estate is Defendant BA, and the registration of ownership preservation was not made in the name of Defendant BA with respect to each of the instant real estate. Therefore, in order to preserve the instant taxation claim against Defendant BA, the Plaintiff acting in subrogation of the Plaintiff’s right to file an application for registration of ownership preservation of each of the instant real estate, and sought against Defendant BA each of the instant real estate to implement the procedure for filing an application for registration of ownership preservation.

2) Defendant BA’s main defense

As to this, Defendant BA asserts that it is inappropriate for the Plaintiff to seek implementation of the procedure for filing an application for ownership transfer registration against the Defendant even though the Plaintiff may exercise the right to file an application for registration on his own. As such, Defendant BA asserts that the part of the claim against Defendant BA in the instant lawsuit should be dismissed.

B. Determination

On the other hand, the right to file an application for registration of preservation of ownership, which is the object of a vicarious exercise, may be divided into a new registration form for a real estate with respect to the State, and is distinguishable from a right to file an application for registration premised on the existence of a person responsible for registration. While the Plaintiff exercises the right to file an application for registration of preservation of ownership on behalf of Defendant BA, the Plaintiff is claiming the performance of his/her duties with respect to Defendant BA. Article 52 of the Registration of Real Estate Act provides that "where a creditor files an application for registration on behalf of a debtor pursuant to Article 404 of the Civil Act, he/she shall state his/her name or name and address, address, office, and subrogation, and shall attach a letter verifying the subrogated opinion." Accordingly, pursuant to the above provision, the creditor may file an application for registration on his/her own monetary claim or the right to file an application for registration on behalf of the debtor, and the right to file an application for registration of preservation of ownership may also be the object of the obligee's subrogation. Accordingly, the Plaintiff cannot file an application for registration of preservation of ownership against Defendant BA.

3. The determination as to the claim against Defendant NaE, NAF, KimG, SeoulS, GyeongS, and Seoul Gyeonggi SupbS and the main claim against Defendant KimD, RedB, and LCC

A. The plaintiff's assertion

Since the original acquisitor of each real estate of this case is Defendant BA, each registration of preservation of ownership in the name of Defendant BU and NAF, which was completed with respect to each real estate of this case, is null and void against the substantive right relationship. Accordingly, the registration of ownership transfer in the name of Defendant KimD, HongB, and LCC, and each of the registration of establishment of each of the instant real estate in the name of Defendant KimGG, SeoulS, GGS, Gyeong TT, and the Seoul Games SS, which was based on this registration, is null and void all of the registration of establishment of each of the instant real estate of this case.

B. Determination

Even if the original acquisitor of each of the instant real estate as alleged by the Plaintiff, as seen in paragraph (4) below, the ownership preservation registration of each of the instant real estate in the name of Defendant NaE and NAF cannot be completed without any reason. Since the validity of each of the instant real estate in accordance with the title trust agreement and the validity of each of the instant real estate to a third party are completed in accordance with the title trust agreement between Defendant NaA and Defendant NaE and NAF, the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “One Real Estate Act”) shall apply to the effectiveness of the title trust registration under the title trust agreement and the validity of each of the instant real estate to a third party. Unless the title trust is terminated, there is no assertion or proof as to the claim, and as long as the title trust is not terminated, it is not consistent with each of the instant claims against Defendant NaL on the sole ground that the original acquisitor of each of the instant real estate was Defendant NaE and NAF’s title trust, and thus all of the instant claims against Defendant DoBG and Seoul.

4. Determination as to the first preliminary claim against Defendant KimD, RedB, and LCC

A. The plaintiff's assertion

The registration of ownership preservation of each of the instant real estate is null and void in accordance with a title trust agreement concluded between Defendant BA and Defendant BA, Defendant BB, and Defendant F, who acquired the ownership of each of the instant real estate, and the registration of ownership transfer of the instant real estate is null and void in accordance with a title trust agreement concluded between Defendant BA and Defendant KimD, HongB, and LCC. In lieu of seeking cancellation of each of the instant registrations, Defendant BA may file a claim for the registration of ownership transfer for the restoration of authentic title against Defendant KimD, HongB, and LCC, who is the registered titleholder of each of the instant real estate, in lieu of seeking cancellation of each of the instant registrations. As such, the Plaintiff exercised the right to claim the registration of ownership transfer based on the restoration of authentic title against Defendant BA’s KimD, HongB, and LA to preserve the instant tax claim against Defendant BA.

B. Determination

1) The original acquisitor of the instant condominium building

In light of the fact that the title holder of the apartment building was not a new owner of the apartment building but a new owner of the apartment building, the actual acquisition of the ownership of the apartment building by the owner of the building should be proved (see, e.g., Supreme Court Decisions 95Da3074, Jul. 30, 196; 95Da13685, Nov. 10, 199). Since the ownership registration of the apartment building of this case was completed in the name of the owner of the building, the number of employees and executive officers and employees of the building of this case who were not the owner of the building of the building of this case, and the number of employees and executive officers and employees of the building of this case, who were not the owner of the building of this case, could not be found to be the owner of the building of the building of this case, and the number of employees and executive officers and employees of the 2nd NE who were not the owner of the building of the building of this case, the number of employees and executive officers of the 2nd NE.

2) Validity of each registration of preservation of ownership and transfer of ownership in the instant case

먼저 피고 나EE, 변FF 명의의 이 사건 각 소유권보존등기의 효력에 관하여 보건대, 앞서 본 제반사정을 종합하면, 피고 나EE, 변FF은 피고 나AA과 사이에 NN건설의 사업자 명의를 비롯하여 부지매수, 공사발주, 자금대출, 건축허가 등 이 사건 신축분양사업을 위한 모든 절차에서 자신들의 명의를 빌려 주기로 하는 내용의 포괄적인 합의를 하였던 것으로 보이고, 피고 나EE, 변FF 명의로 마쳐진 이 사건 각 소유권보존등기 역시 위와 같은 합의에 기한 것으로 보이는바, 그렇다면 이는 피고 나 EE, 변FF과 피고 나AA 사이에 대내적으로는 이 사건 집합건물을 원시취득한 피고 나AA이 그 소유권을 보유하면서 소유권보존등기는 피고 나EE, 변FF 명의로 하기로 하는 내용의 이른바 양자간 명의신탁약정에 해당하고, 이러한 명의신탁약정에 따라 마쳐진 피고 나EE, 변FF 명의의 이 사건 각 소유권보존등기는 부동산실명법 제4조 제2항 본문에 따라 무효로 된다 할 것이다. 다음으로 피고 김DD, 홍BB, 문CC 명의의 이 사건 각 소유권이전등기의 효력 에 관하여 보건대, 부동산실명법 제4조 제3항은 명의신탁약정과 명의신탁약정에 따른 등기의 무효는 제3자에게 대항하지 못한다고 규정하고 있는바, 여기에서 "제3자"라고 함은 명의신탁 약정의 당사자 및 포괄승계인 이외의 자로서 명의수탁자가 물권자임을 기초로 그와의 사이에 직접 새로운 이해관계를 맺은 사람을 말한다고 할 것이므로, 명의수탁자로부터 명의신탁된 부동산의 소유명의를 이어받은 사람이 위 규정에 정한 제3자에 해당하지 아니한다면 그러한 자로서는 부동산실명법 제4조 제3항의 규정을 틀어 무효인 명의신탁등기에 터 잡아 마쳐진 자신의 등기의 유효를 주장할 수 없고, 따라서 그 명의의 등기는 실체관계에 부합하여 유효라고 하는 등의 특별한 사정이 없는 한 무효라고 할 것인바(대법원 2005. 11. 10. 선고 2005다34667, 34674 판결 참조), 을 제10 내지 17호증(각 가지번호 포함)의 각 기재에 의하면 피고 김DD, 홍BB, 문CC와 피고 나EE, 변FF 사이에 각각 상가 분양공급계약서가 작성되어 있고, 피고 김DD, 홍BB, 문CC가 농업협동조합으로부터 증서대출을 받았으며, 피고 김DD, 홍ss, 문 CC 명의로 피고 나EE, 변FF 명의의 금융계화에 얼마간의 돈이 입금된 사설은 인정되나, 앞서 본 바와 같이 피고 나EE, 변FF으로부터 피고 김DD, 홍BB, 문CC 가 각 그 소유권이전등기를 마친 시점은 관련 행정소송의 항소섬에서도 NN건설의 사 엽자가 피고 나AA이라는 판결이 나온 이후인 점, 피고 김DD은 피고 변tt의 아내 이고, 피고 홍BB은 피고 나EE의 남편이며, 피고 문CC는 피고 홍BB의 자형이어서, 피고 김DD, 홍BB, 문CC 모두 이 사건 각 부통산에 관하여 피고 나EE, 변강 섭 명의의 이 사건 각 소유권보존등기가 마쳐진 경위에 관하여 잘 알고 있었을 것으로 보이는 점, 피고 김DD, 홍BB, 문CC는 NN건설이 이 사건 각 부동산을 원래의 분양가보다 낮은 가격으로 처분하려 한다는 것을 알게 되어 임대수익 및 시세차익을 노리고 투자목적으로 이 사건 각 부동산을 매수한 것이라고 주장하나, 부부 사이에 투자 목적으로 부동산을 매매하는 것은 매우 이례적인 점 등에 비추어 보면, 피고 나AA은 자신이 이 사건 각 부동산의 실질적인 소유자이고, 피고 나EE, 변FF은 이 사건 각 부통산의 명의수탁자에 불과하다는 사실이 드러나게 되면 원고가 이 사건 각 부동산에 관하여 강제집행을 하게 될 것을 우려하여, 다시 그 소유명의를 피고 김DD, 홍BB, 문CC 앞으로 이전하여 둔 것으로 볼 수 있는바, 위와 같은 사정을 종합하면, 피고 김 DD, 홍BB, 문CC는 이 사건 각 부동산의 실질적 소유자인 피고 나AA과 사이에 각각 양자간 명의신탁약정을 체결하고서 이 사건 각 부동산의 명의수탁자로서 그 소유 명의만을 보유하고 있던 피고 나EE, 변FF으로부터 그 소유명의를 이전받은 것으로 보이므로, 피고 김DD, 홍BB, 문CC가 이 사건 각 부동산의 명의수탁자인 피고 나 EE, 변FF이 물권자임을 기초로 그와의 사이에 직접 새로운 이해관계를 맺었다고 보기는 어렵고, 달리 피고 김DD, 홍BB, 문CC 명의의 이 사건 각 소유권이전등기 가 실체관계에 부합하여 유효라는 등의 특별한 사정이 있다는 위 피고들의 주장 입증 도 없으므로, 피고 김DD, 홍BB, 문CC 명의의 이 사건 소유권이전등기는 무효라 할것이다.

(iii) the transfer of ownership based on the restoration of the true name;

A claim for ownership transfer registration for the restoration of real name is allowed in lieu of seeking the cancellation of ownership registration against the present registered titleholder by a person who has already registered his/her ownership in his/her future or who has acquired ownership by law in order to restore the real name (see, e.g., Supreme Court Decision 2000Da24856, Mar. 28, 2003). In such a period, “the person who has acquired ownership by law” is a group of persons who have acquired ownership for other reasons, not a juristic act, and as seen earlier, Defendant AA acquired the instant aggregate building in its original condition due to the act of construction of a new building. As such, Defendant BA may file a claim for ownership transfer registration for the restoration of real name in lieu of seeking the cancellation of the registration against Defendant KimD, HongBB, and LCC, who is the current registered titleholder, in lieu of seeking the cancellation of the registration.

4) Vicarious exercise of the right to claim ownership transfer registration

Therefore, in order to preserve the instant taxation claim against Defendant BBS, the Plaintiff may exercise the right to claim the transfer of ownership against Defendant BA against Defendant KimD, RedB, and LCC. Accordingly, Defendant BA is entitled to exercise the right to claim the transfer of ownership on each real estate listed in the separate sheet Nos. 1 through 17, Defendant HongB is liable to implement the registration procedure for the transfer of ownership on each real estate listed in the separate sheet Nos. 18 through 40, as to each real estate listed in the separate sheet No. 41 through 54, respectively.

5. Conclusion

Therefore, the part of the lawsuit in this case against Defendant NaA is unlawful and thus, it is dismissed. The Plaintiff's primary claim against Defendant KimD, HongB, and LCC is justified, and the Plaintiff's primary claim against Defendant KimD, RedB, and LCC is accepted. The claim against Defendant Kim GG, Seoulu, Mu, MuT, and Seoul Gyeonggi moneyS is dismissed as it is without merit, and each claim against Defendant Kim GG, Seoul, Mu, MuB, and Seoul Gyeonggi moneyS is dismissed as it is without merit (as long as Defendant KimD, PB, and LCC are accepted as the primary claim against the above Defendants, the second preliminary claim against the above Defendants should not be accepted. It is so decided as per Disposition).