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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On September 27, 2018, the Defendant imposed the respective imposition of KRW 1,184,019,540 for a regular period of time in 2018, and KRW 229,372,370 for the land of 1,519,827 square meters owned by the said Plaintiff Co., Ltd., Ltd., pursuant to Article 111(1) of the Local Tax Act.
B. On September 7, 2018, the Defendant: (a) imposed on Plaintiff B Co., Ltd., the respective imposition of KRW 1,865,77,360, local education tax, and KRW 361,417,60,00 on the land of KRW 2,455,142.7 square meters owned by the said Plaintiff; (b) pursuant to Article 111(1) of the Local Tax Act on the land of KRW 1,865,77,360; and (c) the local education
(hereinafter referred to as "each disposition of this case"). [Grounds for recognition] A without dispute, Gap evidence Nos. 1, 2 (including branch numbers), Eul evidence Nos. 1 through 3, and the purport of the whole pleadings
2. The summary of the plaintiffs' assertion is contrary to the principle of equality for the following reasons, and each disposition of this case based on the unconstitutional legal provision is unconstitutional since "Article 111 (1) 1 (c) (ii) of the Local Tax Act," which is the basis law of each disposition of this case, "40/1,00 of the tax base: a golf course building under Article 13 (5): "40/1,00 of the tax base: a golf course building under Article 13 (5);" and "Article 101 (3) 13 (a) of the Enforcement Decree of the Local Tax Act (hereinafter "each provision of this case, etc.") are contrary to the principle of equality for the following reasons; and since it is unconstitutional by excessively infringing the plaintiffs' property rights, each disposition of this case is unlawful. A. 1) Membership golf course, which is a violation of the principle of equality under the Constitution, is similar to the public golf course, facilities, users, usage fees, etc.
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”).
However, it is inevitable to use large-scale land due to the characteristics of the industry.