A. The Korea Development Bank for New Leisure Industry Co., Ltd. (hereinafter referred to as the "Dong Leisure Industry Co., Ltd.") promoted the golf course business of the Dong Leisure Industry Co., Ltd. (hereinafter referred to as the "Dongdong Leisure Industry Co., Ltd.") was changed to the name of the 300 golf club (this case's golf club on February 16, 1998, and its name was changed to the 300 golf club on April 14, 200, and the name was changed to the 21 golf club on April 16, 200; hereinafter referred to as the "Solbyari 21 golf club") and the same new golf club (this case's golf club) around February 16, 198, the name was changed to the 47-5 land in the Gyeong-gu Seoul Special Self-Governing Province and its surrounding area, with the approval of the business plan of 195 on April 14, 2000.

B. On January 1, 1998, as shown in the attached Table 2-1, with a view to raising funds for golf course construction, the new leisure recruited members after filing a membership recruitment report with the Gangwon-do Governor of Gangwon-do for each golf club of this case from February 2, 1998 to February 28, 1998. In the first membership recruitment, 30 members with respect to the golf club of this case and 30 members with respect to the golf club of this case from March 23, 1998.

(2) In the latter case, 50 persons for the golf club in this case (50 million won per person), 40 persons for the golf club in this case (130 million won per person and 130 million won for each person), 40 persons for the golf club in this case (130 million won for each person and 130 million won for each person), and 10 persons for the second membership for the golf club from April 10, 1998 to June 9, 198, the above report was accepted on April 1, 1998, and on April 10, 1998, the amount of membership fees for each person shall be KRW 137 million for each person. < Amended by Presidential Decree No. 15747, Apr. 10, 1998; Presidential Decree No. 15747, Apr. 10, 1998>