All of the plaintiffs' claims are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

1. Basic facts

A. The defendant is an institution that performs the overall management of tax-free oil, such as supplying tax-free oil exempted from value-added tax (hereinafter “tax-free oil”), as petroleum products to be used for fishing to fishermen pursuant to the Special Cases on the Restriction of Special Taxation Act and the Special Cases on the Application of Value-Added Tax Rates and Tax Exemptions, etc. (hereinafter “Special Cases on Tax Exemption”).

Plaintiff

A, while the plaintiff B, his wife, owns each of 1.44 tons C ships, the owner of a ship registered in the public register of 1.44 tons C is the plaintiff B, but the actual owner is the plaintiff A.

A person who lives together and is jointly engaged in fisheries has been supplied with tax-free oil for fisheries by the defendant in accordance with the Restriction of Special Taxation and the Special Provisions on Tax Exemption.

B. From September 3, 2012 to April 12, 2013, Plaintiff A was supplied with 5,900 liters duty-free oil under the pretext of using it in the Defendant’s 59 tons in the Defendant’s ship, and used it in the E-ship owned.

(hereinafter referred to as the “illegal Use of Tax-Free Property of this case”)

The Plaintiff A was investigated into the unlawful use of the instant duty-free oil and suspended the supply of the duty-free oil due to the unlawful use of the instant duty-free oil, and was investigated by the Innish Sea Police Station and the Gwangju District Prosecutors’ Office as a case of fraud, and was suspended on September 9, 2013.

On August 21, 2013, the chief of the Police Station notified the Defendant of the unlawful use of the instant duty-free oil, and the Defendant determined that the Plaintiff used the duty-free oil for purposes other than the fishery and did not supply the Plaintiff the duty-free oil to the Plaintiffs from August 23, 2013, based on Article 106-2(10)3, (9), and (18) of the Restriction of Special Taxation Act.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, and 6, and pleading.