1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

A. B paid a deposit for auction at the auction procedure D, E, and the highest purchaser was selected, by participating in the auction procedure, on August 28, 2007, with respect to land and three buildings and four buildings, Nam-gu, Dong-gu, Chungcheongnam-gu, Daejeon District Court (hereinafter “instant real estate”).

B. B received the decision of permission for sale on September 3, 2007, but failed to prepare for the remaining auction proceeds, and made an investment proposal to the Plaintiff. On October 10, 2007, the Plaintiff decided to share the acquisition cost of the instant real estate in KRW 5,346,210,274 [the registration tax of KRW 5,133,00,000 and the acquisition tax of KRW 204,093,274, KRW 9,108,00] of KRW 1/2,673,100,637.

Accordingly, the Plaintiff paid KRW 750,00,000, which is a half of bank loans equivalent to KRW 1.5 billion in the name of B, to B, and paid KRW 1,616,50,000 on November 8, 2007 to B.

B paid 5,133,00,000 won for the auction on the same day, and completed the registration of ownership transfer for the real estate of this case. With respect to the real estate of this case to the Plaintiff, B completed the registration of ownership transfer for the real estate of this case with the creditor 2,716,50,000 won.

C. On May 20, 2013, the Defendant was notified by the Director of the Daejeon Regional Tax Office of the fact of title trust, and on May 22, 2013, notified the Plaintiff of the prior notice of imposition of penalty surcharge, and on June 7, 2013, on the ground that the Plaintiff violated Article 3(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) by title trust with B, thereby imposing penalty surcharges of KRW 312,954,180 under Article 5 of the said Act (hereinafter “instant disposition”), and the details of its calculation are as follows.

F GH I JJ C 【Ground of Recognition, without any dispute, Gap’s evidence 1 through 8, Eul’s evidence 1 through 3 (including each number), witness B’s witness’s testimony, and the purport of the entire pleading as to whether the instant disposition is legitimate or not.