대중골프장의 이용요금 제도개선 및 선진화 방안 연구

이용환,박충훈,김진덕 경기연구원 2020 정책연구 Vol.- No.-

Golf courses are subject to various taxes. In particular, membership golf courses are taxed more heavily than public golf courses. Public golf courses have various tax incentives for reducing usage fees in order to popularize golf. However, complaints about public golf course fees recently increased despite the tax preferential treatment. Public golf courses saw a significant growth in users with the popularization of golf. In addition, due to the Corona 19 pandemic in 2020 domestic demand increased as golf trips in China and Southeast Asia were blocked. In these circumstances, public golf fees such as the green fee, the caddy fee, and the cart fee went up and thus the usage fees became similar to membership golf courses. This study aims to plan for fair government tax incentives and improve public golf course usage fee systems. Expectations include contributing to setting policy directions related to public golf fees in Gyeonggi-do and returning fair benefits to golf course users (local residents). This study presents a survey on the current status, a case study on the types and operation of golf courses, and an examination of the laws and systems for the golf course tax system and fee system. In addition, the investigation of the effect of tax reduction and exemption of public golf courses was carried out using a perfect competitive market model analysis and a monopoly competitive market model analysis. Also, the Constitutional Court’s ruling on the legitimacy of the heavy tax on golf courses was reviewed. In conclusion, this study suggests advancing the operating fee of public golf courses through tasks and plans to secure the fairness of golf course tax benefits and usage fees. The plans to rationalize the price of popular golf courses are as follows: First, operate a public golf course fee review committee. Second, lift discrimination against non-members of membership golf courses by exempting them from individual consumption tax and the Sports Promotion Fund. Third, provide local tax reduction or exemption for golf courses according to the level of usage fees. Fourth, increase publicity by securing shares equal to the amount of tax cuts and exemptions for public golf courses Fifth, expand freedom of choice for public golf course users to use carts and accompany caddies. Sixth, normalize local government management and supervision of public golf courses. The plans to operate the public golf course fee review committee are as follows. - Composition: Composed of an odd number of no more than 15 experts and related public officials, including the chairperson. - Function: Deliberation on whether the initial admission fees or rate changes of public golf courses reflect the effect of tax reduction appropriately. Policy research for calculation and standardization of public golf courses admission fees. - Operation: Operates by dividing into regular and occasional deliberations. - Legal basis: Ordinance enacted to clarify the legal basis of the deliberation committee.

회원제 골프장의 대중제 전환시 중요요인에 관한 실증연구

구본승(Goo, Bon Seong),최민섭(Choi, Min Seub) 한국주거환경학회 2017 주거환경(한국주거환경학회논문집) Vol.15 No.2

The purpose of this study is to explore important factors of changing membership golf courses to public golf courses. This study attempted to deduct and analyze important factors among golf course characteristic, golf course management characteristic, golf course operation characteristic. Moreover, this study attempted to conduct the analysis using the general statistical processing method based on the demographical data obtained from the questionnaire research on the basis of the understanding that the identity of the specialist is ambiguous when AHP is used under the changing membership golf courses to public golf courses. And it attempted to analyze the cross-tabs of demographical characteristics by professional group to make an in-depth understanding of the specific contents. Finally, This study was made to find out the degree of importance through the case revealed that changing membership golf courses to public golf courses. The results of the study are as follows, First, it was found that funding capability is the most important factor for the changing membership golf courses to public golf courses. Second, it was found that golf course lawn care is more important factors for the changing membership golf courses to public golf courses. Finally, it was found that green fee competitiveness is important factors for the changing membership golf courses to public golf courses.

국내 골프장의 불문율에 의한 이용규정 개선방안

김현정,이현우 한국골프학회 2015 골프연구 Vol.9 No.4

이 연구는 국내 골프장의 불문율에 의한 이용규정 개선방안을 제안하고자 하는 데 그 목적이 있다. 이를 위해 각 골프장에서 임의적으로 정해놓은 이용규정 내용과 골프장 이용규정으로 이슈화 되었던 다수의 언론보도 자료를 통해 골프이용자들이 겪고 있는 불편함과 같은 문제점을 고찰하였으며, 개선방안에 대해 다음과 같은 결론을 도 출하였다. 첫째, 골프장의 까다로운 복장규정을 개선해야 할 것이다. 둘째, 캐디 및 카트 선택제 도입 또는 이용 료인하가 시행되어야 할 것이다. 셋째, 악천후 시 그린피 비용의 홀별 정산 적용 및 요금인하가 시행되어야 할 것이다. 넷째, 골프장 비수기에 날짜를 지정해 1인, 2인플레이가 가능하게끔 이용규정을 개선하며, 노인들을 위한 2인 1팀플레이 제도를 긍정적으로 고려해야 할 것이다. 다섯째, 골프장을 회원제골프장, 퍼블릭골프장, 대중골프 장 등급을 나눠 개선된 이용규정을 단일화하여 적용해야 할 것이다. The purpose of this study is to suggest improvement plan for the unwritten rules of use in domestic golf courses. To do so, the study examined the rules of use that golf courses arbitrarily laid down and the problems that many media outlets reported golf course users experience and proposes the following plans to improve the situation. First, the strict dress code of golf courses should be eased. Second, it should be possible to choose caddies and carts and use fee should be reduced. Third, in case of bad weather, green fee should be calculated based on the number of holes used, and the overall use fee should be lowered. Fourth, rules should be revised that in slow seasons, there will be specific dates when one or two users can still use a golf course and that the elderly can play as a team. Fifth, golf courses should be classified into membership golf courses, public golf courses, and general golf courses, and then the improved rules of use should be applied unilaterally to all of them.

제주지역 골프장 내장객 수에 영향을 미치는 요인에 관한 연구

고성호,김길훈,정순여 한국경영컨설팅학회 2017 경영컨설팅연구 Vol.17 No.4

The purpose of this study is to analyze empirically the factors affecting the number of golf course visitors in Jeju. We conducted multiple regression analyzes on the number of golf course visitors with the quality of golf courses, non-member green fee, distance from Jeju airport, and presence of weekday membership. The quality of the 23 golf courses in Jeju was measured by the average of the evaluation results of 158 golfers. If golfers perceive that the green fees are too high compared to the quality, it is negative for the number of golf course visitors. In order to retain a certain level of golf course visitors, low-level golf courses may have a lower price than high-level golf courses, or may discount green fees from time to time, so that there may be no difference in the number of golf course visitors between low-level golf courses and high-level golf courses. This study shows that there is no significant difference between the number of mid–level golf course visitors and the number of low-level golf course visitors. But high-level golf courses have a lower number of golf course visitors than mid–level golf courses on average. This is inferred that the management goal of the high-level golf courses in Jeju is to maintain and enhance the value of membership by raising the satisfaction of its members rather than improve financial performance. The longer the distance from the airport, the fewer number of golf course visitors. The results suggest that the number of golf course visitors is affected not only by quality but also by various factors such as price and accessibility. 본 연구의 목적은 제주지역 골프장 내장객 수에 영향을 미치는 요인을 실증적으로 분석하는 것이다. 골프장 품질, 비회원 그린피, 공항에서의 거리, 주중회원 유무를 설명변수로 하여 골프장별 내장객 수에 대해 다중회귀분석을 실시하였다. 골프장 품질은 제주지역 골프장 23개 각각을 대상으로 한 158명 골퍼의 평가결과 평균을 이용하였다. 골퍼들은 품질에 비해 이용 가격이 너무 높다고 인지할 경우 해당 골프장 이용에 부정적이어서 해당 골프장 내장객 수는 상대적으로 적을 것이라는 것을 예상할 수 있다. 품질이 낮은 골프장은 골프장 내장객 수를 일정 수준 확보하기 위해 품질이 좋은 골프장 보다 가격을 낮게 책정하거나 수시로 가격할인 등을 실시함에 따라 품질이 낮은 골프장과 높은 골프장 간에는 골프장 내장객 수의 차이가 나타나지 않을 수 있다. 실증분석 결과 다른 요인이 일정할 때 골프장 품질이 중위권인 골프장과 하위권인 골프장 간에는 골프장 내장객 수의 유의적인 차이가 없는 것으로 나타났다. 한편 골프장 품질이 상위권인 골프장은 중위권인 골프장보다 평균적으로 골프장 내장객 수가 적은 것으로 나타났다. 이것은 제주지역 상위권 골프장의 경영목표가 재무성과를 높이는 것 보다는 회원들의 만족도를 제고하여 회원권 가치를 유지·증대 시키는데 있음을 시사한다. 공항에서의 거리가 멀수록 골프장 내장객 수가 상대적으로 적은 것으로 나타났다. 따라서 골프장 내장객 수는 품질뿐만 아니라 가격·접근성 등 여러 요인의 영향을 받는다는 것을 알 수 있다. 본 실증분석 결과를 통해 제주지역 골프장 경영자들이 품질과 가격 요인 등을 이용하여 어떤 전략적 선택을 하고 있는지를 이해할 수 있다.

국내 골프장의 입지적 유형분류에 관한 연구

김민중,정근한 한국잔디학회 2009 Weed & Turfgrass Science Vol.23 No.1

When viewing that since the 1990s local governments have tried to build golf courses as a plan to revitalize the attraction of home and abroad tourists and to increase their tax incomes and that big companies are interested in leisure business including golf courses as a future promising business in the 21st century, golf courses seem to continuously increase in the future. On the contrary, noticing that golf courses are not only the main culprit behind the damage of natural environment and environmental pollution but also a target of real estate speculation and that golf makes a sense of incongruity between the classes of a society as a luxury sports, environment activists and local residents raise criticism to golf. Golf in our country shows a special sports phenomenon of which the pros and cons appear continuously. So, it is judged that policy for golf development direction should be set up based on verified scientific data. Thus, the research aims at deriving the location types of golf courses by looking at laws from the period of formation of the initial domestic golf courses to the recent period, grasping their distribution status according to time series and regions, conducting a questionnaire survey regarding location factors for golfers and the workers of golf courses, and dividing golf courses into several types. It is expected that the research will be a fundamental material when a golf course is built later on, contributing to the research of golf courses. 골프장의 입지 요인을 분석하여 입지에 따른 골프장의 유형을 분류하였다. 먼저 현재 전국에 서 운영 중인 280여개 골프장을 대상으로 골프 장의 시계열적, 지리적 분포 현황을 파악하였 다. 1970년대부터 조성된 골프장은 경기도에 많은 분포를 이루고 있으나 1990년대부터는 경기도, 강원도, 제주도 지역의 골프장이 집중 적으로 성장하였다. 2000년 이후 골프장은 경 상북도, 경상남도, 전라남도, 충청북도 등지로 점차 확대․분산되는 경향이 나타나고 있다. 골프장의 입지 요인을 분석하기 위해 전국 에 분포한 골프장 중 105개의 설문지를 경기 도, 강원도, 제주도, 충청북도에서 설문 조사 를 실시하였다. 이를 토대로 요인분석을 한 결 과, 골프장의 입지 요인 특성으로 해안형 및 하천형 레저활동 요인, 골프장부지 및 설비기 반요인, 산악형 자연관광 및 레저활동, 법규적 규제, 설립자 연고지, 집적․교통지향, 문화관 광자원 의 7개 요인이 추출되었다. 요인분석에 의해 추출된 7개의 요인득점을 자료로 이용하여 가중군집분석을 행한 결과 4 개의 유형이 형성되어, 각각의 유형을 A, B, C, D로 분류 하였다. 각 그룹의 유형별 특성 과 지역적 분포 특성을 살펴보면, A 유형은 집적․교통지향 유형으로 경기도와 충청북도 가 이에 해당하며 경기도 지역이 최대 수요로 예상되는 서울과 지리적으로 매우 가까운 위 치에 입지하고 있기 때문으로 분석되고, 충청 북도는 우리나라의 중앙에 위치하여 지리적으 로 중심적 위치라고 분석된다. B 유형은 골 프장 부지 및 설립기반 유형으로 강원도와 충 청북도가 이에 해당된다. C 유형은 산악형 자연관광 및 레저활동 유형으로 강원도와 제 주도가 이에 해당된다. 제주 지역은 전 지역이 거대한 관광 상품의 하나로서 각종 문화관광 자원이 풍부하게 분포하고 있기 때문에 산악 형 문화자연관광 및 레저활동 유형으로 분류 할 수 있다. D 유형은 법규적 규제 및 골프 장 설립자 연고지 유형으로 충청북도를 제외 한 제주도와 강원도, 경기도가 이에 해당된다. 1989년 제정된 체육시설의 설치․이용에 관 한 법률 등과 제주도 지역에 2002년 제정된 제주국제자유도시 특별법에 규제가 있기 때문 이라 할 수 있다. 국내 골프장을 대상으로 1970년대 이후부터 10년 단위로(70, 80, 90, 2000년) 골프장을 시계열적 지리적 분포현황을 파악하였고 설문 을 통한105부의 설문지를 회수하였다. 이렇게 수집된 설문 결과를 분석하기 위해 SPSS 12.0의 통계프로그램을 이용 요인분석(factor analysis)을 실시하였으며, 요인분석을 통해 7 개의 공통요인이 추출되었다. 추출된 요인들을 회전시켜 최종 요인행렬을 산출해 내는 방식 으로는 varimax방식을 이용하였다. 입지를 유 형화하기 위한 방법으로 요인분석에서 추출된 7개 요인의 득점을 변수로 하여 등질지역 구 분을 위한 군집분석(cluster analysis)을 행하 였으며, 이때 사용된 방법은 ward법이다. 군 집 분석 결과 4개의 유형으로 유형화되었으며 각각 유형의 분포 하였다. 첫째, 집적․교통지향 요인(경기도, 충청북도), 둘째, 골프장 부지 및 설립기반 요인(강원 도, 충청북도), 셋째, 산악형 자연관광 및 레저활동 요인(강 원도, 제주도), 넷째, 법규적 규제 및 골프장 연고지 설립 자 유형(강원도, 경기도, 제주도)으로 분류 되었다.

골프사고에 대한 골프장운영자의 불법행위책임

이강웅 한국스포츠엔터테인먼트법학회 2014 스포츠와 법 Vol.17 No.2

As golf population increases, various safety accidents occur in frequent succession and such accidents are caused by batting, cart accidents, defect of golf course facilities etc. As for golf accidents, legal liability becomes a problem and liability differs depending on the types of accident. Many different subjects are involved in safety accidents occurring within a golf course. Among the subjects are players and companions, caddy who assists game progress, golf course operator who supervises caddy and installs·manages and operates golf course facilities and cart manufacturer who is liable for cart accidents. Among the foregoing, golf course operator is the main agent who assumes the broadest responsibility for golf accidents. In the event that a safety accidents occurs in a golf course, legal composition that victim becomes entitled to make golf course operator take both contractual liability and tort liability becomes possible. Meanwhile, there are the occasions in which golf course operator assumes tort liability for affected players, and user liability in the Article 756 and liability for structures in the Article 758 of the Civil Law may become the legal basis. In the event that an accident occurred by the negligence of a caddy who is responsible for safe operation of golf game, user liability in the Article 756 of the Civil Law may become a problem. Also, a golf course is a structure. In accordance with Clause 1 of the Article 758 of the Civil Law, an occupant·owner of a structure shall take the responsibility for damages occurred by the defect in the event there is a defect with installation·preservation of a structure. Thus, as a person who installs a structure on the land and preserves·manages the structure, golf course operator is responsible for damages in the event the structure caused damage to others due to a defect. In the event of occurrence of safety accidents in a golf course, a victim may call a golf course operator to account contractual liability based on the safe care obligations for golf course users which is a golf course operator’s incident duty on the basis of contract for facility use he or she entered into with a golf course operator. In reality, however, details of a contract between user and golf course operator is not considered clear and awareness of the contractual relationship is low, victims usually make tort liability against a golf course operator of means. As for accidents that the negligence of a caddy who is an assistant for a game, making a golf course operator take user liability is not considered so difficult. In the event of holding a golf course operator accountable for liability for structures with respect to the accidents that occurred related to safety insufficiency of golf course facilities, however, to what extent golf course operator’s liability for protection management shall be acknowledged may become a difficult problem. 골프인구가 증가함에 따라 골프장에서는 다양한 형태의 안전사고가 빈번하게 일어나고 있으며, 이와 같은 사고는 일반적으로 타구사고, 카트사고, 골프장시설물 하자로 인한 사고 등의 모습으로 나타나고 있다. 골프사고에는 법적책임이 문제되고, 사고유형에 따라 책임이 다르게 나타난다. 골프장내에서 발생하는 안전사고에는 여러 주체들이 관여된다. 플레이어와 동반자들, 경기진행을 보조하는 캐디, 캐디를 감독하며 골프장 시설을 설치·관리하고 운영하는 골프장운영자, 카트사고시 카트의 제조업자 등이다. 이 가운데 골프장운영자는 골프사고에 대하여 가장 폭넓은 책임을 부담하게 되는 주체이다. 골프장 안전사고 발생시 피해자는 골프장운영자와의 시설물이용계약을 근거로 골프장운영자의 부수적 의무인 골프장이용자에 대한 안전배려의무를 근거로 하여 계약책임을 물을 수도 있다. 그러나 실제로는 이용자와 골프장운영자 사이의 계약의 내용이 명확하다고 볼 수도 없고, 계약관계에 대한 의식도 낮기 때문에 주로 자력이 있는 골프장운영자를 상대로 불법행위 책임을 묻는 경우가 많다. 그 근거로서는 민법 제756조의 사용자책임과 민법 제758조의 공작물책임을 들 수 있다. 골프경기의 안전한 진행을 책임지는 캐디의 과실을 원인으로 사고가 발생한 경우에는 민법 제756조의 사용자책임이 문제될 수 있다. 또한 골프장은 공작물이다. 민법 제758조 제1항 규정에 의하면 공작물의 설치·보존에 하자가 있는 경우, 공작물의 점유자·소유자는 그 하자로부터 발생한 손해에 대하여 책임을 부담한다. 골프장운영자의 피용자라고 볼 수 있는 경기보조원인 캐디의 과실이 개재된 사고에서는 우리 판례는 제756조 제1항 단서에 규정되어 있는 사용자의 면책을 사실상 거의 인정하지 않으므로 골프장운영자에게 사용자책임을 묻는 것은 어려운 점이 없어 보인다. 또 골프장내에서 공작물의 설치·보존상의 하자로 인하여 플레이어가 경기 도중 다친 경우에는 골프장운영자가 공작물의 위험성에 비례하여 사회통념상 요구되는 정도의 공작물의 설치·보존상의 방호설비의무를 다했는지 또는 사고방지를 위한 안전배려의무를 다했는지의 여부를 기준으로 판단하고 플레이어 역시 사고의 방지를 위해 주의의무를 다하였는지에 따라 책임의 정도를 변별하여야 할 것이다.

골프장 캐디의 직무스트레스, 직무만족, 조직몰입간의 인과 관계

하제현(Ha, Jae-Hyun) 한국사회체육학회 2015 한국사회체육학회지 Vol.0 No.62

This study focused on gaining a better understanding of job attitudes toward golf course caddies. Reviewing the previous studies, few studies have focused on golf course caddies’s job attitudes such as job stress, job satisfaction, and organizational commitment. Thus, this study aimed to examine the relationships among job stress, job satisfaction, and organizational commitment of golf course caddies. In order to accomplish this study, the proposed model was developed based on the review of the empirical studies and it tested the causal relationships among them. total 230 questionnaires were distributed to caddies at two private membership golf courses and one public golf course using a convenient sampling method. Among them, twenty-nine questionnaires were excluded because they were not fully completed. There were 201 usable questionnaires. Data were analyzed with frequency analysis, descriptive analysis, correlation analysis, reliability analysis, confirmatory factor analysis, and structural equation modeling using PASW Statistics 18.0 and AMOS 18.0. The results of this study indicated that internal and external job satisfaction of golf course caddies has been negatively represented by the degree of physical and psychological job stress of golf course caddies. Job satisfaction had a positive impact on organizational commitment of golf course caddies. That is, job satisfaction composed by internal and external factors was strong predictor of affective commitment to the golf course. Job stress didn’t have a direct and significant influence on organizational commitment of golf course caddies. Based on the results of this study, it might have the fully mediating role of job satisfaction of golf course caddies in the relationship between job stress and organizational commitment. From an internal marketing perspective of golf courses, the findings of this study may provide the valuable information and the extensive knowledge to effectively manage golf courses. The findings also contribute to a provision of the practical applications for managers of golf courses.

골프 코스에 대한 저작권법상 쟁점

이규호 ( Gyooho Lee ) 법조협회 2015 法曹 Vol.64 No.12

As screen golfs becomes popular among the Korean golfers, they have entertained golfers as supplements to ourdoor golf courses. Under the changed environment of leisure culture, the Judgment rendered by Seoul Central District Court on February 13, 2015 (Case No. 2014 Gahap 520165) have dealt with copyrightability and authorship of golf courses in Korea for the first time. In this case, the Seoul Central District Court held that “Creativity of a golf course can be shown depending upon location and arrangement of ponds and holes, and routing plan of the golf course. A creator of a golf course expresses the whole aesthetical appearance of the golf course by taking into account natural elements, which include soil, direction of sunshine, wind, vegetation, and artificial elements such as water approaching road, controlled road, supply, sewerage, electricity, and telecommunication, in determining arrangement of architectural structures and golf courses and louting plan of golf courses.” The court went on to hold that the initial ownership of the golf course vests in the first developers. Golf courses are composed of various constituents such as clubhouse, tee boxes, fairways, bunkers, greens, roughs, water hazards, holes, landscape of forests out of bound, gardens, overpasses, crossroads, and structures on the ground. If copyright protection is afforded to a golf course of the first architect or designer, a subsequent architect or designer is not allowed to exploit the original expression of the golf courses based on their topography and functionality, so that the first architect or designer of the golf course can monopolize the expression of original elements of the golf course. It should be explored whether to acknowledge the said outcome is to strike balance between copyright protection of golf courses of an architect and public interests. In this regard, it is meaningful to examine whether the said judgment strikes balance between protection of copyright holders and public interests. For this purpose, this Article explores foreign legislation and case law, focusing on American ones which have already dealt with copyrightability of golf courses. Afterwards, the Article delves into copyrightability of golf courses and limitation and exceptions to copyright protection of golf courses. As far as copyrighability of golf courses is concerned, the Article explains whether they constitute functional works, works for applied art, or architectural works. In terms of limitation and exceptions to copyright protection of golf courses, the Article discusses Articles 35(2) and 35 ter of the Korean Copyright Act. As a result, the Article emphasizes that, because golf courses are functional works, they will be protected when they meet the requirements of independent creation and minimal level of creativity. In addition, the Article states that original expression of golf courses is highly likely to fall under Articles 35 (2) and 35 ter of the Korean Copyright Act.

골프장 매력속성이 충성도 및 관계유지의도에 미치는 영향

정우진(Jung Woo-Jin),엄대영(Eum Dae-Young) 한국체육과학회 2011 한국체육과학회지 Vol.20 No.3

The objective of this study was to measure the attractiveness attributes of golf courses by surveying golf course customers and analyze the effects of such attributes on the customers’ loyalty and relationship intention, and ultimately, to enhance mutual satisfaction of golf course operators and customers, strengthen high loyalty customers’ relationship intention, and pursue the balanced development of the golf industry between the suppliers and the consumers. Conclusions drawn from the analysis were as follows. First, customers’ recommendation intention was higher when the levels of landscape and course management, accessibility, service before game, and locker and shower room were high among the attractiveness factors of golf course, and their reuse intention was higher when the levels of service before game, landscape and course management, and booking service were high. Second, customers’ relationship intention was higher when the levels of landscape and course management, and restaurant and tea house were high among the attractiveness factors of golf course. Third, golf course customers’ relationship intention was higher when their reuse intention and recommendation intention were higher. Summing up these results, golf course customers’ loyalty was highly affected by the condition of landscape and course management and service before game among attractiveness related attributes, and their relationship intention was higher when their loyalty was high. If these findings are reflected in golf course management, they may produce positive effects.

골프코스조성에 따른 부가가치세 제도의 문제점에 관한 연구

김봉현 ( Bong Hyun Kim ),이동헌 ( Dong Heon Lee ),김남중 ( Nam Jung Kim ),조상용 ( Sang Yong Jo ) 제주대학교 해양스포츠센터 2015 해양스포츠연구 Vol.5 No.1

The purpose of this Paper was to suggest the rational VAT system of golf course under construction Golf course is the most important factor in creating added value in golf links. These are intended to create a major golf course under construction, cost of civil engineering, landscaping, formative, and construction of coufses, not reoeiving rebate of VAT regarding purchase,if golf course operators build a golf course on land owned by others, such as palnting grass composition and associated costs for the purchase in tax-deductible. But, these principles has a variety of issues. In first, The main services in golf course, in addition to spending as much as land taxation services incidental to the purchase of goods and services as tax deductions. In second, In theory the land rent is an essential element for the creation of added value or a portion of the taxable purchases from outside (in addition to being spent part of the land) is not a value-added element, land-related input tax shall be deducted. In third trees and grass are separated from land and accounted for as separate accounts, in addition, the golf course`s course is changed by large-scale construction once for all year, that in not permanently available planting grass for the first composition course, is unreasonable to finance cost of land with trees and grass oost. In fourth, if build a golf course on rented land owned by others, such as planting grass composition and associated costs for the purchase is tax-deductible( VAT tax planning and financing-72,201024). The golf course such as running the same course, and the success of the land own/lease depending on tax credits on the fair tax will be deducted by the violates. Golf courses in composition for the construction the course of the purchase tax deductions about whether or not active discussion must be conducted.