1. Revocation of the first instance judgment.

2. The Defendant imposed a penalty surcharge of KRW 27,972,00 on the Plaintiff on November 12, 2018.

1. The reason why the court uses this part, such as the background of the disposition, is as follows: (a) except that the second part of the judgment of the court of first instance, “Defendant” is deemed to be “Plaintiff”, and thus, it is identical to the part of the judgment of the court of first instance as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The reason why the court uses this part of the plaintiff's assertion is as follows, except for the 7th to 12 parts of the judgment of the court of first instance as follows. Thus, this part of the reasoning of the judgment of the court of first instance is as stated in Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

【2) Even in cases where it is possible to impose penalty surcharges on the Plaintiff regarding abuse of discretionary power, there was no intention to evade taxes or avoid restrictions under the law. The fact that the Plaintiff did not file an application for the registration of ownership transfer on the instant real estate is due to the fact that there was a ground to reduce penalty surcharges on the Plaintiff

Furthermore, the plaintiff submitted a written vindication to the defendant upon receiving the notice of advance notice of the disposition of this case. The disposition of this case, without considering the fact that the defendant had a ground for reduction of penalty surcharge, is unlawful as it abused discretion.

A person shall be appointed.

3. Determination

A. The attached text of the first instance judgment of the relevant statutes is as stated in the relevant statutes.

B. The reason why the court has used this part as to the existence of the reason for the disposition is 2.B.

Therefore, in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, this is cited as it is.

C. The proviso of Article 4-4 of the Enforcement Decree of the Real Estate Real Name Act provides that the penalty surcharge may be reduced by 50/100 if it is not for the purpose of evading taxes or avoiding the restrictions under the laws and regulations.