1. The Defendant’s disposition imposing a penalty surcharge of KRW 90,400,000 on the Plaintiff on October 6, 2015 exceeds KRW 82,00,000.

1. Details of the disposition;

A. On December 27, 2001, the Plaintiff concluded a sales contract with the Seongbuk-gu Seoul Metropolitan Government No. 2406, 1002 (hereinafter “instant apartment”).

On January 10, 2003, the Plaintiff paid the down payment and intermediate payment out of the sales price pursuant to the above sales contract, and changed the name of the buyer in the above sales contract to C as a mother.

After the Plaintiff fully paid the remainder of the purchase price with the principal’s funds and the loan money in the name of C, the Plaintiff completed the registration of ownership transfer with respect to the apartment of this case in the name of C on March 10, 206.

B. On August 4, 2010, the Plaintiff concluded a sales contract with D on the instant apartment under the name of C.

After receiving full payment from D for the purchase price under the above sales contract, the Plaintiff completed the registration of ownership transfer with respect to the instant apartment on October 5, 2010.

C. On March 3, 2015, the Defendant issued a disposition to impose a penalty surcharge of KRW 82,00,000 on the Plaintiff 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”) by completing the registration of ownership transfer under the name of a title trustee C pursuant to the title trust agreement with respect to the instant apartment pursuant to the title trust agreement.”

According to the above disposition, KRW 82,00,000 of the penalty surcharge was calculated by multiplying the amount of KRW 410,000,000 of the real estate value of the apartment of this case as of January 1, 2014 by the imposition rate of KRW 20% of the penalty surcharge prescribed in Article 3-2 and [Attachment] of the Enforcement Decree of the Real Estate Real Name Act (the imposition rate of penalty surcharge on the basis of the imposition rate of KRW 5% of the real estate appraised value).

On June 3, 2015, the Plaintiff filed the instant lawsuit seeking revocation of the instant disposition with the purport of “the Defendant’s imposition of a penalty surcharge of KRW 82,00,000,000, imposed on the Plaintiff on March 3, 2015”.

The Plaintiff’s Real Estate Real Name Act (hereinafter “Real Estate Real Name Act”) on September 7, 2015 in the instant lawsuit process.