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 purchased the land of Gangwon-gun B, Gangwon-do, and operates a “C” golf course (hereinafter “instant golf course”).

B. The Plaintiff concluded a title trust agreement with Nonparty D and completed the registration of ownership transfer for reasons of sale in D, as shown in attached Table 1, on three occasions from April 16, 2008 to June 18, 2010, by purchasing each of the land of Hanwon-gun G and 12, located around the instant golf course from E, F, etc. (hereinafter referred to as “each of the instant land,” collectively, and specifying each parcel number).

C. As such, the developments leading up to the Plaintiff’s acquisition of each of the instant lands by the method of title trust are as follows: (a) the owners of each of the instant lands filed a strong civil petition during the construction of the instant golf course; (b) the Plaintiff purchased each of the instant lands, but is unable to acquire farmland under his/her own name; and (c) the registration of transfer of ownership

On May 24, 2016, the Defendant rendered the Plaintiff a disposition of imposition of penalty surcharge of KRW 61,111,890 (hereinafter “instant disposition”) in accordance with Articles 5(1)1 and 3(1) of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”).

In addition, while rendering the instant disposition, the Defendant did not reduce the penalty surcharge prescribed in Article 5(3) of the Real Estate Real Name Act and the proviso of Article 3-2 of the Enforcement Decree of the same Act by deeming that the Plaintiff, a project developer, had registered title trust in the name of a third party with respect to each of the instant land in order to avoid restrictions under the provisions

E. 61,11,890 won, which is the amount of the penalty surcharge imposed upon the instant disposition, was calculated in accordance with the method set forth in attached Table 1.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, 4 through 6 (including each number; hereinafter the same shall apply), Eul evidence 1 and 2; and