1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs are district fisheries cooperatives established under the Fisheries Cooperatives Act as cooperative organizations of fishermen and fishery product processors.

B. Meanwhile, according to Article 106-2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same), fishermen are exempted from value-added tax, individual consumption tax, traffic, energy and environment tax, education tax, and automobile tax (hereinafter “value-added tax, etc.”) with respect to petroleum products to be used in fisheries (hereinafter “tax-free petroleum”), and the Plaintiffs, as a tax-free oil management agency, purchased tax-free petroleum from similar oil, such as the right forest, and supplied it to fishermen within the control area through the fisheries cooperatives, oil stations, and gas supply agency stations.

C. From September 16, 2013 to December 4, 2013, the Defendant issued a tax-free petroleum purchase card or shipment order (hereinafter “tax-free petroleum purchase card, etc.”) to the fishermen under a plan to process data on suspicion of illegal distribution of tax-free petroleum for fishing business (the target year: from January 1, 2008 to December 31, 2012) and confirmed that the Plaintiffs issued a tax-free petroleum purchase card, etc. to the fishermen who are or died abroad (the “tax-free petroleum purchase card, etc.”).

Therefore, on the grounds that the Defendant was not in charge of managing the issuance of the tax-free petroleum purchase card, etc., the attached Form equivalent to 20% of the amount of traffic, energy and environment tax, education tax, and value-added tax reduced or exempted by the Plaintiffs pursuant to Article 106-2(11)2 of the former Restriction of Special Taxation Act (hereinafter

1. Imposition of additional tax below each description on the imposition details of additional tax; and