1. Revocation of a judgment of the first instance;

The plaintiff's claim is dismissed.

2. All costs of the lawsuit shall be borne by the Plaintiff.

1. The facts following the facts are acknowledged as follows: there is no dispute between the parties; or Gap evidence No. 1 is acknowledged in full view of the purport of the entire pleadings.

A. The Plaintiff is a farmer who emins a stable using facilities, such as plastic houses, and the Defendant is a cooperative that is a management agency for duty-free petroleum under Article 106-2 of the Restriction of Special Taxation Act.

B. On November 9, 2011, the Plaintiff paid KRW 4,550,433 (1,101 won per liter) with the purchase card of duty-free petroleum to the Defendant for purchasing 4,133 liters from agriculture.

2. The parties' assertion

A. The Plaintiff supplied only 133 liters among the Plaintiff 4,133 liters, and the Defendant is obligated to supply the remainder of 4,000 liters to the Plaintiff.

B. Defendant 1) Since the Plaintiff was supplied with light oil of 333 liters over two occasions, the remainder of light oil not supplied to the Plaintiff is not 4,000 liters but 3,800 liters. 2) However, the Plaintiff cannot claim the supply of light oil of the above 3,800 liters to the operator of the Bjuju station who vicariously executes the Defendant’s duty of supplying duty-free oil, or to dispose of it in return for payment to the operator of the Bju station, or to exchange it with Bjuk oil.

3. Even if not, B gas stations run their business until May 2012, which was six months after the Plaintiff settled the price of transit. By then, B gas stations had been able to supply the remainder to the Plaintiff at any time. However, due to the Plaintiff’s request that the Plaintiff supply the remainder, B gas stations suspended its business due to default. Thus, the Defendant’s remaining obligation to supply the remainder via the Defendant extinguished by Article 538 of the Civil Act.

3. Determination

(a) Article 106-2 (Reduction or Exemption of Value-Added Tax, etc. for Petroleum Products for Agriculture, Forestry, Fishing, and Coastal Passenger Ships) (1) of the Restriction of Special Taxation Act (Act No. 10901, Jul. 25, 2011), which falls under any of the following subparagraphs (1)