1. Article 13(5)4 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “Act”) provides that “Where real estate constituting a high-class recreation center has been acquired, the amount of such tax shall be calculated by applying the acquisition tax rate plus 400/100 of the tax rate under Article 11 of the Act and the base rate for heavy taxation,” and the proviso (hereinafter “instant proviso”) provides that “the case where the use of a building for a high-class recreation center is used for any purpose other than that for a high-class recreation center or the alteration of the purpose of use is commenced for any purpose other than that for a high-class recreation center” is excluded.

On the other hand, Article 111(1)1(c)(ii) and 2(a) of the Act stipulate the property tax rate of land and buildings for high-class recreation centers as 40/1,000 of each tax base.

The heavy taxation system of acquisition tax, etc. for such high-class recreation centers on the basis of high-class tax capacity realized by acquisition of high-class recreation centers, which can be called the so-called "private property", is to restrain the corruption of private waste and to limit the whole country's limited resources.

The purpose of legislation is to induce investment in more productive fields and to establish a healthy consumer life for the people.

Therefore, even if the current status at the time of acquisition was a high-class recreation center, it can be seen that the proviso of this case was reached by reflecting the fact that acquisition tax, etc. is unnecessary as a high-class recreation center because of its lack of premise of distribution of facilities for sacratic consumption, in the event that it is planned to use it for another purpose immediately after acquisition in light of objective circumstances

In full view of the purpose of legislation and the system of the relevant provisions including the proviso of this case, it is before and after the acquisition of the high-class recreation center.