1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 21, 2002, the Plaintiff acquired a membership golf club membership golf course located in the land (area 1,064, 517.08 square meters; hereinafter “instant land”) located in Seowon-si, Changwon-si, Changwon-si, Seosan-ri and 581-1, and 107.

B. On September 13, 2017, the Defendant imposed property tax amounting to KRW 935,674,700 on the Plaintiff, applying the heavy taxation rate under Article 111(1)1(c) of the Local Tax Act, on the ground that the instant land falls under the object of separate taxation of property tax under Article 106(1)3 (c) of the former Local Tax Act (Amended by Act No. 15292, Dec. 26, 2017).

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, entry of Gap evidence Nos. 1 and 2, and the purport of the entire pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion was revised on December 31, 1998 that “a golf course under Article 13(5) is subject to heavy acquisition tax, and that a membership golf course acquired by succession after January 1, 199 was excluded from subject to heavy acquisition tax.” Article 106(1)3(c) of the former Local Tax Act amended by Act No. 14475 of Dec. 27, 2016 provided that “a golf course under Article 13(5)” is “a golf course under Article 13(5)” as “a golf course under Article 13(5)” and thus, Article 13(5) of the former Local Tax Act with respect to acquisition tax shall not apply mutatis mutandis to acquisition by succession of a golf course, which is not subject to heavy acquisition tax.”

Therefore, the instant disposition imposing property tax is unlawful.

(b) Entry in the relevant statutes are as shown in the attached statutes;

C. (1) Determination under applicable laws and regulations (A) Article 106(1)3(c) of the Local Tax Act (amended by Act No. 15292, Dec. 26, 2017) that provides for the application of the instant case is subject to property tax.