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1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. InspectorF of the disposition;
A. The Plaintiffs are non-profit corporations established under the Fisheries Cooperatives Act, and are district FF associations and are management agencies of tax-free petroleum under Article 106-2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) and have purchased oil from static oil without tax exemption, such as the right forest, and have supplied fishermen in the control area through FF associations’ oil stations and supply agency oil free of tax exemption through gas stations.
B. The Defendants’ inspection of the supply and management of duty-free petroleum to the fishermen in accordance with a plan to process data on suspicion of illegal distribution of duty-free petroleum for fishing in 2013 (the target year: January 1, 2008 to December 31, 2012) was conducted on the part of the Plaintiffs’ fishermen. As a result, the Defendants issued a certificate of duty-free petroleum purchase card or shipment order (hereinafter “tax-free petroleum purchase card, etc.”) to the fishermen who entered overseas or deceased fishermen, or (3) closed vessels and ④ mooring vessels after returning the certificate for the purpose of not operating the vessels for a given period.
(Article 2(1)1 of the Enforcement Decree of the Ship Safety Act, and Article 2(1)1 of the Enforcement Decree of the Ship Safety Act verified the fact that a ship that has not inspected the safety inspection issued a tax-free oil purchase card, etc. (hereinafter referred to as “the
C. Accordingly, on the grounds that the Defendants failed to manage the issuance of the tax-free petroleum purchase card, etc., the Defendants imposed additional taxes on the Plaintiffs as indicated in the separate sheet 1, which amounting to 20% of the amount of traffic, energy and environment tax, education tax, and value-added tax reduced or exempted pursuant to Article 106-2(11)2 of the former Restriction of Special Taxation Act (hereinafter “each of the instant dispositions”).
The plaintiffs appealed to the Tax Tribunal, but the Tax Tribunal dismissed the claims on July 29, 2014.
[Ground of Recognition] A-147 to 235, and 1-258.