1. The plaintiff's claim is dismissed.

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

1. On September 7, 2019, the Defendant imposed on the Plaintiff each disposition of KRW 1,931,179,320, and the local education tax amounting to KRW 374,08,410,00 on the land No. 2,455,142.7 square meters owned by the said Plaintiff, pursuant to Article 111(1) of the Local Tax Act.

(hereinafter “Disposition in this case”). [Grounds for recognition] A] without dispute, entry in Gap’s 1 through 3 (including branch numbers), Eul’s 1 and 2, and the purport of the whole pleadings.

2. The gist of the Plaintiff’s assertion is against the principle of equality, and the instant disposition based on the unconstitutional legal provision is also unlawful, since the Plaintiff’s property right is excessively infringed on the following grounds: “The land for a golf course: 40/1,00 of the tax base: 40/1,00 of the land for a golf course: the building for a golf course under Article 13(5): and “40/1,00 of the tax base: the building for a golf course under Article 13(5); and Article 101(3)13(a) of the Enforcement Decree of the Local Tax Act (hereinafter “each of the instant provisions, etc.”) in Article 111(1)1(c)2(a) of the Local Tax Act, which is a law based on the instant disposition. Although the membership golf course, which is the principle of equality under the Constitution, is similar to the public golf course, facilities, users, usage fees, etc., applying the heavy taxation rate only to the membership golf course violates the principle of equality

2) Membership golf clubs are accompanied by skiing grounds, swimming pools, bowling grounds, etc. Act on the Installation and Utilization of Sports Facilities (hereinafter “Sports Facilities Act”).

(3) It goes against the principle of equality to impose high rate of comprehensive real estate holding tax on forests and fields surrounding the courses, which are subject to applicable sports facilities and which are inevitable to use large-scale land due to the characteristics of the industry, by treating golf courses directly offered for sports as a scambling or high-class recreation center with the same scambling property as that of gambling or high-class recreation center.