1. The plaintiff's claim is dismissed.

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

Details of the disposition

On August 25, 2003, the Plaintiff purchased a building of 330.2 square meters in Seoul, Seoul, and its ground buildings (hereinafter “real estate 1”), together with D, E, etc., for 2.47 billion won or more, and purchased 1/5 shares purchased by the Plaintiff in the name of F, which is wife F, and completed the registration of ownership transfer in the name of F on September 5, 2003.

On December 21, 2006, the Plaintiff purchased 1/5 shares to be purchased by the Plaintiff in the name of F, and completed the registration of ownership transfer in the name of F on January 31, 2007, in the name of F, when the Plaintiff purchased H building, which is the Gangnam-gu Seoul Metropolitan Government G large 403.6§³ and its ground buildings (hereinafter “second real estate”), together with D and E, for KRW 6 billion.

On April 8, 2013, the Plaintiff sold 1/5 shares among the 2nd real estate owned by F in the name of F to D with KRW 1.35 million, and completed the procedures for ownership transfer registration accordingly on April 15, 2013. On September 30, 2015, the Plaintiff sold 1/5 shares among the 1st real estate owned in the name of F to E with KRW 1.25 million and completed the procedures for ownership transfer registration accordingly on October 1, 2015.

On July 5, 2016, the Defendant issued a disposition imposing KRW 1/5 of the total penalty surcharge of KRW 53,596,870 on the Plaintiff, based on Article 5(1)1 of the Act on the Registration of Real Estate under Actual Titleholder’s Name, on the ground that the Plaintiff violated Article 3(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”), on the part of KRW 1/5 of the real estate of KRW 553,596,870, and KRW 224,040,70, and KRW 88,526,90, and KRW 2 of the real estate of KRW 211,890,00: Land portion of KRW 211,890,00, KRW 29,139,270 (hereinafter “instant disposition”).

The Plaintiff dissatisfied with the instant disposition and filed an administrative appeal on October 4, 2016, but was dismissed on February 27, 2017.

【Non-contentious facts, Gap’s entries and arguments in Gap’s evidence Nos. 1 through 6, 9, and 12