1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff’s organization and name change 1) was established on October 6, 1973 by making the Plaintiff’s organization and name changed to the “A”) and operated C, which is a golf course, from around 1984, since it was established as the location of its principal office. 2) The Plaintiff’s trade name was originally “D Co., Ltd. (corporate registration number)” but the Plaintiff held a general meeting of shareholders on December 15, 2010 to change the trade name to the “D Co., Ltd.” and decided to establish a “D Co., Ltd., a separate corporate body.”

3) Accordingly, on December 20, 2010, the Plaintiff completed the registration of change of trade name by changing its trade name to A stock company, and D Co., Ltd (corporate registration number F; hereinafter “D”).

(4) On December 1, 2010, G assumed office as the representative director of the Plaintiff and held office as the representative director even after changing its trade name to A.

B. The Defendant’s first penalty surcharge disposition 1) The Plaintiff is the land indicated in the separate sheet from I on February 20, 1993 (hereinafter “instant land”).

(2) On November 18, 2008, the Defendant issued a disposition imposing a penalty surcharge of KRW 385,693,000 on the Plaintiff on the ground that the Plaintiff did not make a real-name registration on the instant land within the grace period under the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real-Name Registration Act”) and thus constitutes a person whose long-term unregistered registration under Article 10(1) of the Real Estate Real Name Registration Act (hereinafter “first disposition”).

C. The plaintiff asserts that "the plaintiff has justifiable grounds not to apply for registration of the land of this case, or there exists grounds for reduction of penalty surcharges on the grounds that the tax evasion and statutory restrictions were not avoided," as the court 2009Gudan1284.