1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. On September 7, 2009, the Plaintiff, a corporation for real estate trust, entered into a real estate management trust agreement with EMELD Co., Ltd. (hereinafter “EMELD”) on the construction site for a golf course in the area of the movable property in Chuncheon City (hereinafter “instant golf course site”); and EMELD started to construct a golf course in the instant golf course site (hereinafter “instant golf course”).

B. In view of the fact that the Chuncheon City actually used part of the golf course, such as conducting model crowdfunding, which is part of the instant golf course, after having completed the construction of 18 holes among the instant golf course, on December 26, 2012, with respect to the Plaintiff on December 26, 2012, Article 7(4) of the Local Tax Act as to the instant land, and Article 20(10) of the Enforcement Decree of the Local Tax Act (hereinafter “the instant land”).

According to acquisition tax, 9,744,956,390 won, total of 818,138,530 won for special rural development tax, 10,563,094,920 won was imposed.

(hereinafter referred to as “instant disposition”). (c) The instant disposition

On December 31, 2012, the Plaintiff paid the above tax amount upon the instant disposition.

【Fact-finding without a dispute over the grounds for recognition, entry of Gap evidence 1 through 6 and Eul evidence 2, and the purport of the whole pleadings

2. The Plaintiff’s assertion was made on the ground that the Plaintiff completed some courses among the instant golf courses and used them for substantial business operations without due process for land category change in the public register. However, at the time of the instant disposition, the instant golf course was not completed construction of ancillary facilities, such as club clubs, its extended house, landscape facilities, etc., and was not completed. The instant golf course was not completed.

Although AMCD was to attract customers, this case was from the second half of 2011 for the purpose of attracting customers.