1. The acquisition tax assessed against the Plaintiff on July 6, 2015 and the special tax on rural development amounting to KRW 483,790 and KRW 40,570, respectively.

1. Details of the disposition;

A. On December 18, 2009, the Plaintiff acquired golf membership (a membership number B; hereinafter “the instant golf membership”) of the said golf course by filing an application for regular membership of a middle-sized golf club (hereinafter “instant golf club”) that is operated by Bhyeong Development Co., Ltd. (hereinafter “B”), and paying KRW 19,500,000,000.

B. On the ground that the instant golf membership was automatically renewed on December 18, 2014 pursuant to Article 21 of the Rules of the Golf Course, the Defendant, on July 6, 2015, determined and notified the Plaintiff of acquisition tax of KRW 483,790 and special rural development tax of KRW 40,570 (including additional tax) calculated by applying the tax rate under Article 12(1) of the Local Tax Act to the Plaintiff on July 6, 2015 (hereinafter “instant disposition”).

C. Since then, the Plaintiff filed an objection on August 17, 2015, but the Gyeonggi-do Governor dismissed the objection on October 28, 2015.

Article 4 (Members) of the Regulations of the Association shall be as follows:

3. Regular members (individual and juristic persons) Article 7 shall be individual members or juristic persons members, whose membership is approved in accordance with prescribed procedures, and juristic persons members shall be one member per unit or one bearer card system, and individual members shall be registered in the form of a registrant according to the number of units of the Gu;

Article 14 (Entry Fees)

1. Membership fees shall be paid to the company as a membership deposit, and shall be refunded at the time of retirement;

Provided, That the return may be suspended for a certain period of time according to the resolution of the board of directors in the event of force majeure, such as natural disasters.

2. A regular member and a special preferential member shall be paid a five-year membership, a three-year member for the first ordinary day (family member), a five-year member for the second ordinary family member, and a five-year member for the withdrawal of a member, and the principal shall be refunded upon approval by the board of directors;

In addition, even if expulsion is made by the company, only the principal shall be refunded.

Provided, That the period may be adjusted by a resolution of the board of directors.