The number of users in golf courses has decreased recently. The purpose of this study was to investigate a marketing strategy to revitalize the golf course operation business. In this study, we analyzed why measures taken to date were not effective to increase the number of users. We then evaluated the business case in which ‘service-dominant logic’ was newly incorporated, and examined its effectiveness based on the interviews with those concerned with the golf course and their guests. Focusing on the relationship between the golf course and users, the competition called ‘GOLF KOSHIEN’ is one of the cases that increased the numbers of guests using the co-creation value concept. From this study, it is considered that a golf course has potential as a new utilizing method from the perspectives of value co-creation and the value-in-context developed by the golf course and its users.