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 clan in which the descendants of AP are members of the clan.

B. On July 17, 200, the Plaintiff purchased 1,977 square meters prior to the wife population C on July 17, 200, but the registration of ownership transfer under the name of the Plaintiff who is a clan is not possible under the Farmland Act, and thus, the Plaintiff’s clan D and E will be held in title trust, and the registration of ownership transfer is completed on August 18, 200 as D and E’s co-ownership.

C. The area of 1,977 square meters prior to the wife population C was either 979 square meters in the wife population C through the division and land category change, and 6 square meters in the wife population F. F. Doz. (hereinafter the above two lots of land were “instant land”) and 92 square meters prior to the wife population G in port-si in Chungcheongnam-si.

On May 13, 2014, the Defendant imposed a penalty surcharge of KRW 75,447,080 on the Plaintiff based on Article 5 of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) on the ground that the Plaintiff completed the registration of ownership transfer for the instant land under the name of the title trustee pursuant to the title trust agreement (hereinafter “instant disposition”).

[Ground of recognition] The fact that there is no dispute, Gap's 1, 2, Eul's 6 (including each number), the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) used the Plaintiff’s title trust that is permitted pursuant to Article 8 subparag. 1 of the Real Estate Real Name Act for the purpose of evading taxes, evading compulsory execution, or evading statutory restrictions, since the Plaintiff purchased the land of this case for the purpose of using it as the soil above. As such, the Plaintiff did not intend to evade taxes, evading compulsory execution, or evading statutory restrictions. Therefore, the Plaintiff’s completion of the registration of ownership transfer of the land of this case in the name of clan members is a title trust that is allowed pursuant to Article 8 subparag. 1 of the Real Estate Real Name Act. 2) Even if the Plaintiff’s title trust of the land of this case to clan members