1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasons stated in this paragraph by this Court are as follows: “Plaintiffs shall apply for the approval of additional gold business in 2012” following the second 14th of the judgment of the court of first instance; “The collection rate of additional gold shall be 2.2% from 2008 to 2012”; “The collection rate of additional gold shall be 2.2% from 2008 to 2012” (including value-added tax and the collection rate shall be 4.95% from January 2014 to 4.95% from January 2014, the above collection rate shall be the same as the corresponding part of the judgment of the court of first instance, and shall be cited as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The reasoning of this court’s determination on the cause of the claim is the same as that of the judgment of the court of first instance, and thus, citing it as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

3. The defendant's defense reaches 23,201,244 won a credit card fee borne by the defendant to collect surcharges from 2008 to 2012. Since the credit card fee was paid to vicariously collect surcharges from the plaintiff, the defendant's credit card fee is to be borne by the plaintiff in accordance with the principle of equity and equity of burden, beneficiary burden principle, and good faith. However, since the collection fee deducted from surcharges by 2012 does not include credit card fees, the defendant's claim for return of unjust enrichment of 23,201,224 won against the plaintiff as an automatic claim is set off against the equivalent amount of surcharges, the defendant's claim is entirely extinguished.

Article 24(3) of the Enforcement Decree of the National Sports Promotion Act provides that “The amount of additional dues collected shall not be appropriated for collection expenses, but may be appropriated only when approved by the Minister of Culture and Sports within the extent not exceeding five percent.” Article 25(1) of the Enforcement Decree of the same Act provides that “The amount of additional dues collected shall be collected in cash when a golf course operator collects additional dues and pays them to the Plaintiff to the Fund management agency.”