The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to the third ground for appeal

A. The so-called administrative rules, which are issued by a superior administrative agency to a subordinate administrative agency, are generally effective only within the administrative organization, and do not have external binding force. However, if a provision of a statute does not specify the procedure or method of exercising the authority to determine the specific contents of the statute, and the delegated administrative agency specifically determines matters that are the contents of the statute in the form of administrative rules, the administrative rules do not have the general effect of the administrative rules as seen above, but have the function of supplementing the contents of the statute by the validity of the provisions of a statute that grants the authority to supplement the specific contents of the statute.

Therefore, such administrative rules have the effect as an external binding order in combination with those of those rules, unless they go beyond the delegated limit of the pertinent laws.

(see, e.g., Supreme Court Decision 2006Du3742, 3759, Mar. 27, 2008). Furthermore, with respect to the interpretation of the laws relating to taxes or charges, the requirements for imposition or exemption is required or required.

It is not permitted to interpret a case in accordance with the law, and to expand or analogical interpretation without reasonable grounds, unless there are special circumstances.

(See Supreme Court Decision 2007Du9884 Decided October 26, 2007). B.

The former Petroleum and Petroleum Substitute Fuel Business Act was amended by Act No. 8768 on December 21, 2007, and was enforced June 22, 2008.

(i) “former Petroleum Business Act”

Article 18 (1) 1 shall import or sell petroleum in order to stabilize the supply and demand and prices of petroleum.