1. Plaintiff’s ground of appeal

A. Whether the instant disposition is lawful 1) The former Petroleum Business Act (amended by Act No. 7240, Oct. 22, 2004; hereinafter “former Petroleum Business Act”)

Article 18(1)1 of the Act provides that petroleum refiners, petroleum exporters or importers, or petroleum retailers who import petroleum or sell petroleum products (hereinafter “petroleum refiners, etc.”) for the purpose of stabilizing the supply and demand and prices of petroleum.

(1) The former Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 18726, Feb. 28, 2005; hereinafter “former Enforcement Decree of the Petroleum Business Act”) provides that a person subject to dues may collect dues if he/she uses or supplies petroleum for the purposes prescribed by Presidential Decree (Article 19). Article 19 provides that the amount of dues collected may be refunded if he/she uses or supplies petroleum (Article 19(1)).

Article 27(1) of the Act provides that where a person who has paid dues falls under any of the following subparagraphs, he/she shall refund all or part of the dues paid, and subparagraph 3 of Article 27 provides that “Where he/she supplies heavy natural gas and liquefied petroleum gas to an operator of the electric utility business under Article 2 of the Electric Utility Act for general electricity business or electricity generation business” (hereinafter “reasons for refund”

[Case 5] In subparagraph 5, “The case where petroleum products under Article 23(2)4 are produced in Korea and are produced in Korea by the Minister of Commerce, Industry and Energy” (hereinafter “the case of refund No. 5”)

Article 4(4) of the same Act provides that "The scope and method of refunding dues shall be the object and method of refunding dues."