2. The costs of lawsuit shall be borne by the Plaintiff.

A. From around 2008, the Plaintiff operated the “R gas station” in the Gangseo-gu Busan Metropolitan City P, and around that time, the Plaintiff is a petroleum retailer that can sell duty-free petroleum from the S organization pursuant to the special provisions on the application of zero-rate tax exemption and zero-rate tax exemption for machinery and materials and petroleum for agriculture, livestock, forestry, fishery, and petroleum. The Plaintiff is a petroleum retailer that supplied duty-free petroleum from the Gangseo-gu Busan Metropolitan City

B. The Defendants are owners who own each inland fishing vessels in Gangseo-gu Busan, Busan.

C. As stated in the facts constituting the crime in the separate sheet (hereinafter “instant crime”), the Plaintiff applied for a refund of the tax-free petroleum abated or exempted in North Korea, without release of the oil, with the purchase card of the aforementioned owner, including Defendant C, etc., and applied for a refund of the tax-free petroleum in North Korea, such as traffic, energy and environment tax and education tax, with respect to the falsely reported tax-free petroleum. On January 17, 2018, the Plaintiff was sentenced to a suspended sentence of two years for one year in imprisonment with prison labor, two years in probation for Defendant C and E, two years in prison, and two years in prison for each of six months in prison, and two years in prison for each of six months in prison, and the Defendant E appealed appealed appealed for the first instance judgment, but dismissed on September 14, 2018, and all of the judgment of the first instance became final and conclusive.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1 to 14, Eul evidence 2, the purport of the whole pleadings

2. The assertion and judgment

A. The Defendants, who were jointly and severally liable, were exempted from liability by both the Plaintiff and the Defendants, together with the traffic, energy and environment tax, education tax, and additional tax of KRW 242,60,760, which were paid by the Plaintiff on the ground of joint tort with the Defendants, as stated in the Plaintiff’s claim. Thus, the Defendants, as the Plaintiff’s claim, are the Defendants’ share of the aforementioned KRW 242,60,760, as indicated in the Plaintiff’s claim.