A. Whether land and fixtures acquired in the course of creating individual tourist facilities are included in “land and fixtures acquired by a project executor under the Tourism Promotion Act for a tourist complex development project” subject to tax exemption under Articles 110-3(2)14 and 128-2(2)14 of the former Local Tax Act (amended by Act No. 4415, Dec. 14, 191) (affirmative)

(b) The case holding that "land and its fixtures acquired by a project implementer under the Tourism Promotion Act for a tourist complex development project" subject to the tax exemption under the above paragraph (a)

(a) The term “land and its fixtures acquired by a project executor under the Tourism Promotion Act for a tourist complex development project” under Articles 110-3(2)14 and 128-2(2)14 of the former Local Tax Act (amended by Act No. 4415, Dec. 14, 191) means land and fixtures acquired in the course of creating individual tourist facilities, etc. as well as land and fixtures acquired by a tourist complex development project executor in order to be incorporated into the original tourist complex.

(b) The case holding that "land and its fixtures acquired by a project implementer under the Tourism Promotion Act for a tourist complex development project" subject to the tax exemption under the above paragraph (a) of the golf course facilities in the Jeju Seomune Tourist Complex;

Articles 110-3(2)14 and 128-2(2)14 of the former Local Tax Act (amended by Act No. 4415 of Dec. 14, 191)

Attorney Lee Dong-dong, Counsel for the plaintiff-appellant

[Defendant-Appellee] Yonpo City Law Firm Seopo City, Counsel for defendant-appellant-appellee

Gwangju High Court Decision 90Gu2184 delivered on July 31, 1992

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The defendant's attorney's grounds of appeal are examined.

The term “land and its fixtures acquired by a tourist complex development project operator under the Tourism Promotion Act for a tourist complex development project” subject to the exemption from taxation under Articles 110-3(2)14 and 128-2(2)14 of the Local Tax Act (amended by Act No. 4415, Dec. 14, 1991) means not only land and fixtures acquired by the tourist complex development project operator to be incorporated into the original tourist complex, but also land and fixtures acquired in the course of creating individual tourist facilities, etc.

According to the facts duly established by the court below, the plaintiff was the operator of the Jeju Seomune Tourist Complex Development Project, who constructed a golf course in the same complex as part of the development project, completed on December 21, 198, and completed the registration of the golf course in the city, and opened the tourist-use facility business on May 30, 198 with the business type registered as the tourist-use facility business. Accordingly, the above golf course facilities are land and fixtures acquired in the process of developing the tourist facilities as a developer of the tourist complex development project, and they are not acquired as a tourist operator who completed the registration of the tourist business. Therefore, the court below did not err in the misapprehension of legal principles as to the above legal principles. Thus, the court below did not err in the misapprehension of legal principles.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.