1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a natural village consisting of residents of the village in the Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Cheongdong-gu (hereinafter the same shall apply) of the Chungcheongnam-gu, Chungcheongnam-do (Seoul, Cheongdong-gu, 2014).

B. From June 1981 to January 201, 2013, the Plaintiff registered the pertinent real estate under the name of H, I, and J, the 167 square meters prior to C, D, 660 square meters prior to D, E, 69 square meters prior to E, F, 2,040 square meters, and G 446 square meters (hereinafter “instant real estate”).

C. On March 26, 2014, 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”), the petitioner-head of the Gun imposed a penalty surcharge of KRW 55,284,930 (hereinafter “instant disposition”) pursuant to Article 5 of the same Act and Article 3-2 of the Enforcement Decree of the same Act.

After the filing of the instant lawsuit on July 1, 2014, the Defendant succeeded to all the powers regarding the instant disposition by the head of the petition Gun, following the launch of the Integrated Government Office.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Article 8 subparagraph 1 of the Plaintiff’s Real Estate Real Name Act provides that the provisions of Articles 4 through 7, and 12 (1) through (3) of the same Act shall not apply to a title trust that registers a real right to real estate held by a clan in the name of a person other than the clan with the intention of evading taxes, evading compulsory execution, or evading statutory restrictions. Considering the purpose of the enactment of the above special provisions and the fact that the Plaintiff has long registered and managed the village property in the name of the residents, and that it does not abuse the real estate registration system for the purpose of evading taxes to prevent the Real Estate Real Name Act, evading compulsory execution, or evading statutory restrictions, even in the case of a natural father that is formed by a village resident as the Plaintiff, it shall be inferred that the same provision shall apply to a title trust between the spouse of a clan.