1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On February 29, 2012, the registration of ownership transfer in the name C was made on February 29, 2012 with respect to the land of 967 square meters (hereinafter “instant land”).

B. On October 25, 2013, the head of Sung-dong Tax Office notified the Defendant of the charge of violating the Plaintiff’s Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) regarding the instant land.

C. On November 27, 2013, the Defendant imposed a penalty surcharge of KRW 187,404,60 calculated as follows pursuant to Article 5(1)1 of the Real Estate Real Name Act and the attached Table 3-2 of the Enforcement Decree of the same Act on the ground that “the Plaintiff violated Article 3(1) of the Real Estate Real Name Act by title trust of the instant land to C.”

(1) The standard market price of the goods subject to the disposition of this case (hereinafter referred to as the “disposition of this case”) is calculated (1) the amount calculated based on (2) the real estate assessment value of this case;

D. The Plaintiff appealed and filed an administrative appeal with the Chungcheongnam-do Administrative Appeals Commission, but was dismissed on March 27, 2014.

[Reasons for Recognition] Facts without any dispute, Gap's 1, 6 evidence, Eul's 2, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) Some non-existence of the grounds for disposition and C jointly undertake an urban-type rental housing development project, and share purchase funds to 50:50 to complete the registration of ownership transfer in the name of C in the process of acquiring the instant land. As such, the Plaintiff’s title trust to C is limited to 1/2 of the ownership of the instant land and penalty surcharges should be imposed accordingly. (2) The Plaintiff may transfer the instant land at a high price in the course of implementing joint project with C, and completed the registration of ownership transfer.