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Through a case analysis of the impact of leisure tax on the http://horsesite77.com creation of mediation grants, Kim describes the contribution of leisure tax to the creation of mediation grants in Gyeonggi Province, the effect of preferential distribution of mediation grants to local governments that pay leisure taxes,http://horsesite77.com http://horsesite77.com  and the impact on the creation of mediation grants by http://horsesite77.com local governments. In addition, the http://horsesite77.com government presented a reduction in sales and a reduction in the size of leisure tax payments due to the policy of introducing electronic cards, and studied and analyzed thehttp://horsesite77.com  impact of the reduction in leisure tax on the allocation of mediation grants by basic local governments.