골프 회원권에 대한 취득세 부과처분의 당부를 판단함에 있어, 그 취득대가인 입회금이 시설투자비 상환 등에 사용되었는지를 심리·확정할 필요가 있는지 여부(소극)
Whether it is necessary to deliberate and confirm whether the admission fee, which is a consideration for acquisition, was used to repay facility investment costs in determining whether to approve the acquisition tax imposition on golf club membership (negative)