1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a tax-free oil management agency under the Restriction of Special Taxation Act that supplies tax-free oil to farmers, etc. (hereinafter “instant gas station”).

On December 29, 1996, the Defendant joined the Plaintiff and served as the first complaint of the instant gas station from September 2009 to September 2013 to the position of the Class 4 agricultural guidance station, and transferred the instant gas station to D, who is the latter director, while moving his workplace thereafter.

B. The Secretariat of the Audit and Inspection Committee of the Cooperative Affairs (hereinafter “Mediation Committee”) conducted a comprehensive audit on the Plaintiff from December 1, 2014 to December 10, 2014. During the process of electronic analysis of the risk after the risk, the Secretariat confirmed that the amount of the settlement of accounts due to credit handling to the instant gas station was excessive and audited the Defendant.

C. The result of the investigation conducted by the investigator showed that the Defendant’s improper handling of duty-free oil and embezzlement of duty-free oil, etc. for the following misconduct, and that the amount of the unrepaid settlement or the shortage of oil in stock after the credit supply was confirmed.

(1) The Defendant, as a person in charge of the instant gas station duties, made the actual inventory in comparison with the account books by means of processing pre-sale using credit card accounts without real supply, and sold dump truck article to general business partners, such as dump trucks article, and sold only part of the inventory to a tax-free farmer with an amount calculated by adding 250 won per liter to the tax-free shop price, and then allowed the farmer to obtain unjust benefits in cash to the farmer or to provide another person designated by the nominal owner of the tax-free oil purchase card with tax-free oil.

(2) The amount to be preserved for farmers shall be settled by selling the tax-free stock stock that has been secured by the method of prior sale with the difference from farmers.