1. The Defendant imposed a penalty surcharge of KRW 226,137,250 on the Plaintiff on September 23, 2013, KRW 176,280,150, among the disposition imposing a penalty surcharge of KRW 226,137,250.

1. Article 1 (Sales Price and Time of Payment) - USD 1 million for the purchase price - USD 250,000 for the purchase price - USD 500,000 for the payment date: USD 500,00 for the intermediate payment - USD 250,000 for the payment date: March 2, 2004 - USD 250,000 for the remainder payment date: March 15, 2004 (Payments after the completion of the collateral security) Section B of Article 2 (Transfer of Ownership) shall receive the balance of the purchase price and deliver all the documents necessary for the transfer of ownership at the same time.

Article 3(Extinguishment of Collateral)B shall complete removal of the defects and burdens of the right to collateral security of the land before the remainder date with the down payment and intermediate payment.

Section 9 (Transfer of Ownership) This land is not currently subject to ownership transfer registration, and it is inevitable to transfer ownership after the revision of the Farmland Act until it is possible to transfer ownership, set up a right to collateral security of KRW 3 billion on this land, and the cost shall be borne by B.

On February 10, 2004, the Plaintiff entered into a contract to purchase each land listed in the separate sheet (hereinafter “instant land”) from B with an overseas Korean with the U.S. nationality (hereinafter “instant contract”). The main contents are as follows.

B. On February 19, 2004, the Plaintiff paid USD 250,000 to B as the down payment, USD 500,000 as the intermediate payment on February 25, 2004, USD 250,000 as the remainder on March 10, 2004, and paid the purchase price in full.

C. On September 23, 2013, the Defendant imposed a penalty surcharge of KRW 226,137,250 (hereinafter “instant disposition”) on the ground that the Plaintiff did not file an application for the registration of ownership transfer pursuant to Article 10(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) with the Plaintiff on the following grounds:

The indication price of real estate (cost) ① The basis for calculating the real estate price (area x the publicly notified land price) x (B) the standard imposition rate of real estate assessment value for the expiration of the obligation period 】 (3) the lot number of land where is located