1. The plaintiff's appeal is dismissed.

2. The plaintiff's primary claim added in the trial is dismissed.

3. Filing an appeal;

1. The reasoning for the court’s explanation on this part of the facts is as stated in the part on “1. Basic Facts” among the grounds for the judgment of the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure Act.

2. Judgment on the main claim

A. According to a contract of transfer to transfer the Plaintiff Company’s shares held by the alleged G to J, instead of paying the purchase price for shares to be paid to G, the Plaintiff transferred the ownership of the instant commercial building No. 110 to G, and G transferred the ownership registration of the instant commercial building No. 110 in the name of the Defendant, which constitutes a three-party title trust.

Therefore, the Defendant is obligated to implement the registration procedure for cancellation of ownership transfer registration in its name, which is null and void with respect to 110 commercial buildings in this case.

B. The title trust agreement between the title truster who has assumed the determination of the purchase price and the title trustee who has lent the name of the title truster is null and void pursuant to Article 4(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”). The change in real rights to real estate held by the registration under a title trust agreement is also null and void pursuant to the main sentence of Article 4(2) of the Real Estate Real Name Act. However, a title trust agreement between the couple is not for tax evasion, tax evasion, evasion of compulsory execution, or avoidance of statutory restrictions, and thus, Article 4(1) of the said Act is not applicable pursuant

According to the evidence No. 13, Defendant and G may recognize the fact that they are married couple, and it is insufficient to recognize that Defendant and G entered into a title trust agreement with respect to No. 110 of the instant commercial building for the purpose of tax evasion, etc. on the sole basis of the result of an order issued by the head of the dispatched tax office of the court of the trial to submit tax information to the head of the dispatched tax office of the party, and there is no other evidence to