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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From December 21, 2006, the Plaintiff completed the registration of initial ownership as to new buildings with the name of E and F (7/10, 3/10 shares each 7/10, 3/10 shares each), on June 29, 2015, the Plaintiff completed the registration of initial ownership as to new buildings in the name of E and F (7/10, 3/10 shares each 7/10, 3/10 shares each), the five stories above ground, the total floor area of 1,490.5 square meters underground, and F, the building of this case after removing the building among the instant real property and obtaining a building permit around 2
(2) On January 31, 2007, the title trust (hereinafter referred to as the “instant real estate”) was completed in the name of G and H after the title trust (hereinafter referred to as the “instant share” among the instant real estate held in title trust with G and H (hereinafter referred to as the “instant real estate”) was purchased together with E and F, the Plaintiff’s children. (Public land portion: Plaintiff 4/10, F3/10, E3/10), and the Plaintiff’s share of 4/10 of the instant real estate among the instant real estate in title trust with G and H, the Plaintiff’s wife, and H, respectively.
B. On September 8, 2010, the Plaintiff sold the instant shares in the name of G to E in KRW 1.3 billion, and completed the registration of ownership transfer on September 13, 2010.
C. On August 25, 2015, the Defendant issued a disposition imposing a penalty surcharge of KRW 215,810,100 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 performing the instant title trust against the Plaintiff, based on Article 5 of the Real Estate Real Name Act.
(hereinafter referred to as the "disposition of this case"). Specific grounds for calculation of the penalty surcharge are as follows.
The details of land calculation: 1/5-9,350,00 won out of 403.6 square meters (the publicly announced land price) ¡¿ 80.72 = 754,732,00 won among 1,490 square meters: 1/5-364,000 won (the amount per square meter) ¡¿ 298.1 = 108,508,400 won based on the assessment value of real estate of KRW 500,000 but not more than three billion based on the assessment value of real estate of KRW 108,500: 10% of the past period of violation of duty from January 31, 2007 to September 13, 2010 (the publicly announced land price of more than two years): 15%: 863,240,754,700, 1008,508, 201, 205.