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Reasons
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(영문) 서울행정법원 2014.01.21 2012구합24887
부동산실권리자명의등기법과징금부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. Regarding the Gangseo-gu Seoul Metropolitan Government B apartment No. 136, 502 (hereinafter “instant apartment”), the same year in the name of the Plaintiff on March 2, 2005, as the Plaintiff’s ASEAN

1. 25. The registration of transfer of ownership has been completed due to the sale and purchase in the name of D on July 20, 2009;

6.12. The registration of transfer of ownership has been completed on the ground of the sale.

B. On September 9, 2009, C reported that “The instant apartment was purchased in the amount of KRW 375 million,000,000,000,000,000 to KRW 559,000,000,000,000 to be paid for one house owner for one household (at least three years of possession, at least two years of residence period),” and that there is no capital gains tax to be paid.

C. However, on February 14, 2011, the Director of the Gangseo-gu Tax Office determined that C was merely a title trustee and that the Plaintiff was the actual owner of the instant apartment, and imposed capital gains tax of KRW 64,984,830 for the Plaintiff in 2009 (hereinafter “instant disposition imposing capital gains tax”), and notified the Defendant of the above title trust.

Accordingly, on June 8, 2012, the Defendant imposed a penalty surcharge of KRW 74,400,00 on the Plaintiff by applying Article 5(1)1 and (7) of the Real Estate Real Name Act, the main text of Article 3-2 [Attachment] of the Enforcement Decree of the Real Estate Real Name Act, 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 title trust with the instant apartment,” and the detailed calculation method of penalty surcharges are as follows.

The appraised value of real estate: The imposition rate of a penalty surcharge of KRW 372 million: 5% (the imposition rate of a penalty surcharge of KRW 500 million) based on the past period of violation of the obligation to pay a penalty surcharge of KRW 15% (in excess of 2 years): 70 million = 3772 million = 200,000 x 20% x 20% [based on recognition] without dispute; the entries in subparagraphs A, 1, 12, and 13; the items in subparagraphs B through B, and the purport of the whole pleadings;

2. Whether the instant disposition is lawful

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