1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs are non-profit corporations established under the Fisheries Cooperatives Act and are fisheries cooperatives by district, and are the institutions managing 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 supplied fishermen within the control area through a fisheries cooperatives’ oil supply station and supply agency oil without tax exemption.

[Attachment 1) The Plaintiff (the head of the tax office)-type (1)-type (1)-type (2)-based disposition-based disposition-based (3)-based disposition-based disposition-based disposition-based disposition-based disposition-based disposition-based (5),

B. From September 16, 2013 to December 4, 2013, the Defendants conducted an inspection of the supply and management of duty-free petroleum for fishing to the fishermen (the target year: January 1, 2008 to December 31, 2012) in accordance with a plan to process data on suspicion of illegal distribution of duty-free petroleum for fishing, with respect to the supply and management of duty-free petroleum for fishing between September 16, 2013 and December 4, 2013, the Defendants issued a purchase card or order for delivery to the Plaintiffs (hereinafter “tax-free petroleum purchase card, etc.”) to the fishermen.

(Article 2(1)1 of the Enforcement Decree of the Ship Safety Act (Article 2(1)1). (5) The fact that a ship that has not inspected safety inspection issued a tax-free petroleum purchase card, etc. (hereinafter “reasons for disposal”) was verified, and the details are as follows.

C. Accordingly, the Defendants are against the Plaintiffs on the grounds that the issuance of tax-free petroleum purchase cards, etc. is insolvent.