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1. Revocation of a judgment of the first instance;
The Defendant imposed a penalty surcharge of KRW 13,026,00 on the Plaintiff on January 21, 2014.
Reasons
1. The reasoning of the court’s determination as to the Plaintiff’s assertion that there was no cause attributable to the Plaintiff is identical to each corresponding part of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Determination on the assertion that the amount of penalty surcharges is excessive 1) The former Act on the Registration of Real Estate under Actual Titleholder’s Name (amended by Act No. 10203, Mar. 31, 2010; hereinafter “former Act on the Registration of Real Estate Actual Titleholder’s Name”).
(2) The proviso of Article 5(2) and the Enforcement Decree of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Enforcement Decree of the Real Estate Real Name Act”)
According to Article 3-2, the amount of penalty surcharge to be imposed on a title truster shall be calculated by multiplying the appraised value of real estate as of the time of real name registration by the aggregate imposition rate of “the penalty surcharge imposed on the basis of the assessment value of real estate” and “the rate of penalty surcharge imposed on the basis of the expiration period of breach of duty”. If the appraised value of real estate is not more than 500 million won, the rate of penalty surcharge imposed on the basis of the appraised value of real estate shall be 5%, and where the expiration period of breach of duty exceeds two years, the rate of penalty surcharge imposed on the basis of the expiration period of breach of duty shall be 15%. According to the above facts, after the title trust of the land of this case was entrusted to D on September 25, 1989, the Plaintiff did not make the actual name registration for more than two years from June 30, 196, according to the statement in subparagraph 2: the real estate of this case for 2010 x 65,1000 won (the appraised value of the real estate of this case, 2000 won) x x 5050 won.