1. The Defendant’s disposition of imposition of KRW 116,565,510 against the Plaintiff on September 26, 2017 is revoked.

2...

1. Details of the disposition;

A. The Plaintiff is an organization that has completed business registration on June 24, 2008 and has performed the cleaning of ports and the disposal of all kinds of wastes under the Korea Harbor Logistics Association, an incorporated association.

B. After the Ministry of Oceans and Fisheries conducted audit procedures on the use of harbor facilities, the Ministry of Oceans and Fisheries notified the Defendant of the fact that the Plaintiff did not impose usage fees on the Plaintiff even if the Plaintiff was not exempted from the usage fees of harbor facilities, that “the additional collection of usage fees for harbor facilities was made retroactively for the last five years after re-determination of the usage fees

C. On June 16, 2017, the Defendant issued a prior notice of collection (excluding value-added tax) to the Plaintiff regarding the exemption from user fees for harbor facilities due to the use of the site 11 located in the area of the 11th, Sinsan-si, Sinsan-si (hereinafter “instant site”) and the building on the ground (hereinafter “instant building”).

On July 7, 2017, the Plaintiff submitted a written opinion to the Ministry of Oceans and Fisheries, and applied for a review on the above disposition. On September 11, 2017, the Audit and Inspection Council of the Ministry of Oceans and Fisheries dismissed the Plaintiff’s application for reexamination.

E. On September 26, 2017, the Defendant rendered a disposition to the Plaintiff, from August 29, 2012 to August 28, 2017, ordering the Plaintiff to pay KRW 116,565,510 (including value-added tax) for the latest five years (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap's entries in Gap's 1 through 3, 6, 8, 11, 12 (including branch numbers where there are branch numbers; hereinafter the same shall apply) and the purport of whole pleadings

2. Summary of the parties' arguments

A. The plaintiff 1 is a non-profit corporation designated by the Gunsan Office to perform the cleaning work of the Gunsan Port, and is entrusted by the port management authority, such as the management, cost, cleaning, etc. of harbor facilities, for the management of ports or the loading and unloading of ports stipulated in the statutes related to the fees for the use