A. The Plaintiff’s status is a company that imports crude oil and operates petroleum refining business and petroleum chemical business, and pays petroleum import charges (hereinafter “dues”) to the Defendant at the time of importing petroleum in accordance with relevant Acts and subordinate statutes, such as the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter “petroleum Business Act”), and where petroleum products, etc. obtained by refining petroleum are exported as prescribed by relevant Acts and subordinate statutes or are used for specific purposes, such as supplying them for industrial raw materials, etc., the Plaintiff has been subject to refund of the amount of accrued dues corresponding to the amount of petroleum used as raw materials for manufacturing exported

B. Collection and refund1) The former Petroleum Business Act (amended by Act No. 9370, Jan. 30, 2009; hereinafter the same applies)

Article 18(1)1 of the former Enforcement Decree of the Petroleum Business Act provides that a person subject to surcharges under Article 19(1) of the same Act and Article 27(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 21462, Apr. 30, 2009) may refund surcharges collected in cases where he/she exports petroleum products, etc. produced by using crude oil imported as industrial raw materials, or supplies petroleum products for industrial raw materials, etc. (Article 19(1)2). Article 27(5) of the former Enforcement Decree of the Petroleum Business Act provides that a person subject to surcharges under Article 19(1) of the same Act and Article 27(1) of the same Decree may refund surcharges collected (Article 19(1)2) shall be subject to surcharges imposed on petroleum and alternative fuel import and sale charges, deferment of collection and refund (Article 27(5) of the former Enforcement Decree of the Petroleum Business Act, which are publicly notified with regard to the subject and scale of refund, and other necessary matters.