2. The Defendant’s case energy.

A. On July 3, 2007, the Plaintiff’s status was divided and established under the trade name of the Plaintiff, Es-Energy Co., Ltd., and was merged on February 2, 2008, and changed the trade name into the current trade name on January 1, 201.

Plaintiff

In accordance with relevant Acts and subordinate statutes, such as the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter referred to as the "petroleum Business Act"), a company that imports crude oil and operates petroleum refining business and petroleum chemical business, and pays petroleum import charges (hereinafter referred to as "dues") to the Defendant at the time of importing petroleum, and exports petroleum products, etc. obtained by refining petroleum in accordance with the relevant Acts and subordinate statutes, or uses them for specific purposes, such as supplying them for industrial raw materials, etc., the company has been subject to refund, with surcharges paid corresponding to the amount of petroleum used as raw materials in the production of petroleum products subject to

B. Article 18(1)1 of the former Petroleum Business Act (amended by Act No. 9370, Jan. 30, 2009; hereinafter the same) provides that a person subject to surcharges pursuant to the above provisions of 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; hereinafter the same) shall collect surcharges from petroleum exporters, importers, petroleum exporters or importers, or petroleum sellers who import petroleum products or sell petroleum products in order to stabilize the supply and demand and prices of petroleum. In cases where a person subject to surcharges pursuant to the above provisions exports petroleum products, etc. manufactured by using crude oil imported as industrial raw materials, etc., the surcharges collected may be refunded.

(2) The collection, deferment, and collection of surcharges on importing and selling petroleum and alternative fuel publicly notified under Article 27(5) of the former Enforcement Decree of the Petroleum Business Act on the subject, scale, and method of refund of surcharges and other necessary matters.