The judgment of the first instance shall be revoked.

The Defendant’s penalty surcharge of KRW 27,700,000 against the Plaintiff on May 1, 2015 is imposed.

1. The summary of the case and the facts premised on the case

A. The summary of the instant case pertains to the Plaintiff’s claim for revocation of part of the penalty surcharge imposed against the Defendant on the ground that the Plaintiff registered the Plaintiff’s real estate under the name of the title trustee C in violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) and the Defendant’s imposition of penalty surcharge exceeding KRW 3,375,00,000, which was imposed on the ground that the Plaintiff’s real estate was registered under the name of the title trustee C

The first instance judgment dismissed the Plaintiff’s claim on the ground that the Plaintiff’s violation period of the Real Estate Real Name Act exceeds two years, and it is difficult to deem that the Plaintiff did not evade taxes or avoid restrictions pursuant to the laws and regulations, and thus, the Defendant’s imposition of penalty surcharges was not unlawful. The Plaintiff appealed against this.

[Attachment of the relevant Acts and subordinate statutes]

B. The premise factual basis 【Evidence 【A’1, 2, 3, 2, and 3, and the purport of the entire pleadings (i) The Plaintiff is the mother of the divorced spouse B, who married with B on August 201, 201 and continued to engage in the marriage relationship with 1 South and North Korean women (E, F, and G), while the divorce mediation has been established on December 22, 2014, and C is a divorced spouse B.

D. On November 17, 2009, the registration of ownership transfer was made in the name of C for the reason of the sale on November 17, 2009, with respect to the registration of ownership transfer (No. 22341 of receipt on November 17, 2011) that was newly constructed and sold by the Korea Land and Housing Corporation under the name of C. The registration of ownership transfer was made in the name of C.

⑶ 원고와 B의 조정이혼과 재산분할 ㈎ 원고가 2013. 1. 15. B를 상대로 이혼 및 재산분할 등을 청구하는 소를 제기하여 그 조정절차에 이해관계인으로 C가 참가하여 2014. 12. 22. 원고와 B가 D 아파트를 C에게 명의를 신탁하였음을 확인하고, 원고가 이혼에 따른 재산분할로 C로부터 D 아파트에...