1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for appeal by the plaintiffs citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the evidences submitted in the court of first instance were to be added to the evidences submitted in the court of first instance, the fact-finding and decision of

Therefore, the reasoning of the judgment of this court is as follows, except for the supplement of the decision as to the plaintiff's assertion in addition to the addition of the decision as to the plaintiff's assertion as set forth in paragraph (2) above, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and

2. Addition and supplement of judgments;

A. The gist of the plaintiffs' assertion 1) The provision of this case limits the grounds for imposing additional tax to "the association, which is a management agency of tax-free petroleum, has failed to verify relevant evidentiary documents, and thereby erroneously issues a purchase card, etc. of tax-free petroleum or issues it to those other than farmers, fishermen, etc." The term "cases of failing to verify relevant evidentiary documents" refers to all cases where there is a simple loss or error in the process of processing affairs or any defect in the management in the process of issuing a purchase card, etc. of tax-free petroleum, not to refer to any cases where there is any defect in the management, but to the former Special Cases Concerning the Application of Value-Added Tax Rate and Tax Exemption, etc. (amended by Presidential Decree No. 24369, Feb. 15, 2013

Article 20(2) of the former Guidelines for the Supply and Management of Tax-Free Oil for Fishing (amended by Ordinance of the Ministry for Food, Agriculture, Forestry and Fisheries No. 355, Feb. 25, 2013; hereinafter “former Guidelines for Supply Management”

(2) Article 15 of the Trade Union’s Act provides that a union shall not confirm any copy of the sales document or any ship entry report. Therefore, it cannot be deemed that the Plaintiffs violated some of the Guidelines for Oil Supply Business, which are merely the Plaintiffs’ internal regulations, thereby making the management of the duty-free oil defective immediately.