1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Southern-dong consortium golf course (hereinafter “instant golf course”) is a membership golf course, operated from December 2007 to December 30, 2007, on the land of 88-2 and 49 lots of land in the Han-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si

B. On June 2016, the Plaintiff purchased the instant golf course site and building from one asset trust, one stock company, and completed the registration of ownership transfer on October 10, 2016, and thereafter succeeded to and operates the said golf course.

C. On September 13, 2017, the Defendant imposed KRW 710,714,010 on the Plaintiff on the instant land for golf courses, applying the heavy taxation rate under Article 111(1)1 (c) of the Local Tax Act, on the ground that “the instant land for golf courses constitutes subject to the separate taxation of property tax under Article 106(1)3 (c) of the Local Tax Act” (hereinafter “instant disposition”).

On September 26, 2017, the Plaintiff paid KRW 710,714,010 according to the instant disposition.

E. The statutes related to the disposition of this case are as shown in the attached Form.

[Ground of recognition] The fact that there is no dispute, entry of Gap's 1 through 4, substantial fact in this court, and purport of whole pleading

2. Whether the instant disposition is lawful

A. Article 13(5) of the Local Tax Act provides that acquisition tax shall be imposed on the Plaintiff’s assertion. This excludes acquisition by succession to land for membership golf courses.

Article 106 (1) of the Local Tax Act provides for the division of property tax and Article 13 (5) of the Local Tax Act shall apply mutatis mutandis as it is.

Therefore, in case of acquisition by succession of land for membership golf courses, the application of Article 106 (1) of the Local Tax Act and the provisions of the Local Tax Act should be excluded.

Nevertheless, the instant disposition that imposed property tax on the Plaintiff who acquired the land for the membership golf course by applying the heavy taxation rate is unlawful.

B. Determination Dok, B.