1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation as to this case is as follows, and the reasoning for the judgment of the court of first instance is the same as that for the judgment of the court of first instance, except for the addition of the judgment as stipulated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act with respect to the contents alleged by the plaintiff in the trial.

“F Co., Ltd.” in the 5th sentence of the first instance judgment shall add “the joint project operator of the instant golf course development project” in front of “F Co., Ltd.”.

It shall add "it is not a heavy tax rate in imposing property tax, because it is in the condition of 10th of the 6th judgment of the first instance court" and "general tax rate".

The Act on the Installation and Utilization of Sports Facilities in Part 7 of the Decision of the first instance court shall be amended by the "Act on the Installation and Utilization of Sports Facilities".

제1심 판결문 제10쪽 제9행의 “개정되었는바,”를 “개정되었는바, ^{3)}”로 고치고, 같은 쪽 맨 하단의 각주란에 “3) 이후 2010. 9. 20. 대통령령 제22395호로 전부개정되면서 제73조 제9항은 제20조 제10항으로 변경되고, 그 조문이 ‘토지의 지목변경에 따른 취득은 토지의 지목이 사실상 변경된 날과 공부상 변경된 날 중 빠른 날을 취득일로 본다. 다만, 토지의 지목변경일 이전에 사용하는 부분에 대해서는 그 사실상의 사용일을 취득일로 본다.’로 바뀌었으며, 제86조의3 제1호 나목은 제34조 제5호 나목으로 변경되었다.”를 추가한다.

The 12th of the judgment of the first instance court shall add the 18th of the judgment of the first instance, the 's monthly rent of a lodging room' between the 12th and the 18th of the credit card.

The 13th judgment of the first instance court was “.....” The members were invited to the instant golf course on May 12, 2012 and July 10, 2012, and held a “member’s day” event.

Part 9 of the decision of the first instance court "C is a member system around December 9, 201.