(영문) 서울고등법원 2009.09.02 2008누2073 | 리걸엔진

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(영문) 서울고등법원 2009.09.02 2008누2073

석유수입부과금환급금환수처분취소

Text

1.The judgment of the first instance shall be modified as follows:

The defendant limited to the plaintiff on October 30, 2006.

Reasons

1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the judgment of the first instance except for the case where "before the amendment was made to the Act No. 18796 of Apr. 22, 2005 by Presidential Decree No. 18726 of Feb. 8, 2005" as "before the amendment to the Act No. 18796 of Apr. 22, 2005 by Presidential Decree No. 18726 of Feb. 8, 2005," and therefore, this part of the judgment of the first instance is cited as it is in accordance

2. Whether the disposition is lawful;

A. The reasoning of this part of the judgment of the court of first instance is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

B. The reasons stated by the court in this part of the relevant statutes are as stated in the corresponding part of the judgment of the court of first instance, except for the following parts, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(1) Part 1 and 2 of the first instance judgment (amended by Presidential Decree No. 18796 of Apr. 22, 2005) are as follows: “(1)” shall be as follows: “(200, Feb. 8, 2005, etc.).”

(2) On the 8th page of Chapter 20, “The details necessary for the payment and collection of dues shall be determined and announced by the Minister of Commerce, Industry and Energy.”

(3) Nos. 20, 9, 21 and 8 shall be followed as follows.

Article 27 (Refund, etc. of Dues) (1) The Minister of Commerce, Industry and Energy shall refund the whole or part of dues paid, in case where a person who has paid dues under the provisions of Article 25 (1) through (3) falls under any of the following subparagraphs:

1. Products produced by petroleum refiners or petroleum exporters or importers in the course of refining petroleum products or petroleum;

참조조문

-민사소송법 제420조

-석유 및 석유대체연료 사업법

-행정소송법 제8조 제2항

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