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1. Revocation of the first instance judgment.
2. The Defendant imposed a penalty surcharge of KRW 161,014,80 on the Plaintiff on November 1, 2016.
Reasons
1. Details of the disposition;
A. The Plaintiff married with B, and formed three girls of F, G, H, and I, including C, South Korea, as his/her child.
B. A disposition imposing a penalty surcharge of KRW 161,014,80 [the Plaintiff violated Article 3 of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) on June 7, 2002 due to the sale on July 19, 2001 with respect to the pertinent land (hereinafter “instant land”). The Defendant issued a disposition imposing a penalty surcharge of KRW 161,014,80 [the assessed real estate value of KRW 64,059,200 x 25% [the assessed real estate value of KRW 644,000 x 10% for the expiration of the period of violation of duty of 10%) on the Plaintiff on November 1, 2016 (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, and 4, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion only donated the instant land or its purchase price to C on the condition of support, etc., and did not have title trust the instant land to C.
Therefore, the instant disposition should be revoked as it is unlawful on a different premise.
B. Comprehensively taking account of the evidence and the purport of the argument in Gap evidence No. 2 (the same as Eul evidence No. 1), the purchase price of the land of this case was paid with the Plaintiff’s funds, not by a chain C, and the Plaintiff directly uses and benefits from the land of this case, such as the Plaintiff’s purchase of the land of this case and the Plaintiff’s payment of deposit and rent from the lessee, etc., and the Plaintiff paid various taxes, including property tax, etc., and keeps the registration rights, and the Plaintiff or C did not pay gift tax in relation to the land of this case, and the plaintiff raised a civil lawsuit (the Seoul Central District Court No. 2006Ga103879, hereinafter “related civil lawsuit”) against the Defendant regarding the land of this case, etc.