1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except for the addition of the judgment of the defendant as to the argument that the defendant claims to be re-issued by emphasizing in particular at the appellate court, and thus, it shall be cited in accordance with Article 8(2)

2. Judgment on the defendant's assertion

A. The defendant's assertion in the appellate court that ① the amount of petroleum used to produce fuel gas is not subject to refund, so it is lawful in accordance with the notification of the Korea Customs Service that excludes the amount subject to refund according to the defendant's calculation method (the 8th judgment of the court of first instance) and ② the amount of hydrogen generated from the petroleum chemical process using naphtha as raw materials should be included in by-products of the petroleum chemical process when calculating the rate of refund of dues.

B. 1) In addition to the reasons cited in the first instance judgment cited earlier, the Defendant’s first argument on fuel gas cannot be accepted for the following reasons. (A) Articles 24 and 26 of the Notice of the Busan District Court stipulate that the amount of petroleum used as the raw material of petroleum products subject to refund (hereinafter “amount of petroleum subject to refund”) shall be calculated by applying the “amount of petroleum used as the raw material of petroleum products subject to refund” to the “amount of export supply, etc. of petroleum products subject to refund” by applying the “voluntary required amount

In accordance with the language and text of the above provision, the amount of petroleum subject to refund shall be calculated in accordance with the formula of 10 (4) of the judgment of the court of first instance) of this case.

B) Article 27(1)2 of the Enforcement Decree of the Petroleum Business Act provides that “If petroleum by-products produced in the process of refining petroleum are supplied as fuel to manufacture a product used as industrial raw material, the amount of dues shall be refunded in whole or in part,” and leaves room for refund of dues on the petroleum quantity used in the production of by-products (Article 27(4) of the Enforcement Decree of the Petroleum Business Act).