1. Revocation of a judgment of the first instance;

2. Each disposition written by the Defendant against the Plaintiff, including the details of the attached taxation.

1. The background of the disposition, the Plaintiff’s assertion, and the grounds for the court’s explanation concerning this case are as stated in the judgment of the court of first instance, with the exception of adding “The BOG generated in the course of transportation is scheduled to recycle as fuel,” and “it does not constitute freight, as it does not fall under freight,” and thus, cited it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Facts of recognition;

A. From around 1995, the Plaintiff entered into each of the instant introduction agreements with exporters in Cartar and Malaysia on the condition of free on-boarding (FOB). From around 1999, the Plaintiff entered into each of the instant contract with the domestic navigators in order to take over the imported liquid natural gas as such, such as KS Shipping Co., Ltd., Korea Shipping Co., Ltd., Korea Shipping Co., Ltd., Korea Ltd., and Hanjin Shipping Co., Ltd., Ltd., and Hanjin Shipping Co., Ltd., respectively.

B. According to each of the instant carriage contracts, freight amounts consisting of capital, ship expenses, navigation expenses (which consist of port expenses and fuel expenses), and profit. Of the navigation expenses, fuel amounts is required to follow the actual fuel amount used within the limit of the average fuel consumption per day guaranteed. The profit amount is determined by multiplying the total amount of vessel expenses and navigation expenses by a certain profit rate (8%) and is to be linked to the total amount of vessel expenses and navigation expenses.

The Plaintiff paid as freight the amount under the freight statement prepared by the domestic shipping company in accordance with the terms and conditions of each of the instant carriage contracts.

C. All vessels owned by domestic operators with a double fuel (dual fuel) engine structure in which miter oil is miter and miter oil is miter, incidental fuel is string, and GasOils are used. However, the Plaintiff entered into each of the instant carriage contracts.