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 May 6, 2005, the Plaintiff was a juristic person established for the construction and operation of a golf course, etc., and registered as a membership-based golf course business on September 15, 2010 pursuant to the Installation and Utilization of Sports Facilities Act, by constructing a golf course with the size of 701,480 square meters and 18 square meters “Anden,” “the site of the instant golf course,” the size of which is 701,480 square meters and 18 square meters.”

B. On September 10, 2013, the Defendant: (a) deemed the instant land as a member golf course, which constitutes an object of separate taxation; and (b) rendered the Plaintiff a disposition imposing KRW 534,063,010 in total, KRW 445,052,510, and KRW 89,010,50 in local education tax, and KRW 534,063,010

(hereinafter “instant disposition”)

C. The Plaintiff dissatisfied with the instant disposition and filed an objection with the Governor of Jeju Special Self-Governing Province on December 9, 2013, but was dismissed on April 29, 2014.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 6, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Although the Plaintiff’s assertion that the instant golf course was registered as a membership golf course, the instant land cannot be deemed as the land actually used as a membership golf course since the date of registration, and it cannot be deemed as the land actually used as a membership golf course. Prior to the instant disposition, golf membership sales had already been discontinued inside prior to the instant disposition, and it cannot be deemed as the same as the recruitment of members, even though the Plaintiff offered the favorable conditions to the buyers of golf loans to use the instant golf course.

Therefore, since the instant golf course was operated as a public golf course, it cannot be deemed that the instant land falls under the object of separate taxation according to the substance over form principle, and thus, the instant disposition taken on the premise thereof is unlawful.

(b) Appendix attached to the relevant legislation;