1. The Defendant’s revocation of the designation of a duty-free petroleum dealer against the Plaintiff on February 24, 2015 shall be revoked.

2...

1. Basic facts

A. From February 20, 1991, the Plaintiff operated a gas station in the name of “C” in “A,” and was designated by the Defendant as a dealer of duty-free petroleum pursuant to Article 106-2(7) of the Restriction of Special Taxation Act, and sold tax-free oil to farmers qualified under the Special Provisions on the Application of Value-Added Tax Rate and Tax Exemption, etc. for Equipment and Petroleum Products for the former Agriculture, Livestock and Fishing Business (amended by Presidential Decree No. 26072, Feb. 3, 2015; hereinafter “Special Provisions on Agriculture and Forestry”).

B. On December 27, 2014, the Plaintiff: (a) sold duty-free oil ( through transit) to D, a farmer, on December 30, 2014; (b) settled the payment by each tax-free oil purchase card to E, a total of 717liters, and 789liters (hereinafter “instant duty-free oil”); and (c) agreed to supply the instant duty-free oil to D at the request of the aforementioned farmers; and (d) stored the instant duty-free oil in the gas station operated by the Plaintiff in accordance with the said agreement.

C. On January 5, 2015, the Plaintiff filed an application for tax refund of KRW 28,892,703 on December 2, 2014 for the aggregate of the tax amount of traffic, energy and environment tax and individual consumption tax on 88,065 liters, including the instant duty-free oil kept by the Plaintiff, in the official housing planning book.

On January 6, 2015, the National Agricultural Products Quality Management Service's Office for Assistance to Chungcheongnam-do has investigated as to E and D, which was confirmed to have concentrated purchased tax-free petroleum for agriculture in December in accordance with the daily inspection plan for illegal use of tax-free petroleum for agricultural purposes in winter-gu, the Plaintiff confirmed that the Plaintiff applied for tax-free petroleum for the instant tax-free petroleum kept in the Plaintiff's station due to the aforementioned reasons.

E. Accordingly, on January 8, 2015, the office of the Korea Agricultural Products Quality Control Service rendered notification to the Defendant of the violation of the Restriction of Special Taxation Act on the ground that the Plaintiff filed an application for refund of individual consumption tax, etc. on the instant duty-free oil not supplied to farmers, and following the notification.