1. The Defendant’s refusal to refund petroleum import charges as of January 18, 2013 against the Plaintiff is revoked.

2...

1. Details of the disposition;

A. The Plaintiff’s status as a company that imports crude oil and operates petroleum refining business and petroleum chemical business, etc., and pays petroleum import charges (hereinafter “dues”) to the Defendant when importing petroleum in accordance with relevant Acts and subordinate statutes, such as the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter “petroleum Business Act”), and exports petroleum products, etc. obtained by refining petroleum as prescribed by relevant Acts and subordinate statutes, or uses them for specific purposes, such as supplying them for industrial raw materials, etc., the Plaintiff has been subject to a refund of dues corresponding to the amount of petroleum used as raw materials in the production of petroleum products subject to the refund

B. Article 18(1)1 of the former Petroleum Business Act (amended by Act No. 9370, Jan. 30, 2009; hereinafter the same) provides that a person subject to surcharges pursuant to the above provisions of Article 19(1) of the same Act and Article 27(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 21462, Apr. 30, 2009; hereinafter the same) shall collect surcharges from petroleum exporters, importers, petroleum exporters or importers, or petroleum sellers who import petroleum products or sell petroleum products in order to stabilize the supply and demand and prices of petroleum. In cases where a person subject to surcharges pursuant to the above provisions exports petroleum products, etc. manufactured by using crude oil imported as industrial raw materials, etc., the surcharges collected may be refunded.

(2) Article 23(1) of the former Enforcement Decree of the Petroleum Business Act (amended by the Ordinance of the Ministry of Commerce, Industry and Energy No. 2007-154, Dec. 28, 2007; hereinafter “the Ministry of Commerce, Industry and Energy’s notice”) publicly notified as to the collection, deferment and refund of surcharges on importing and selling petroleum and alternative fuel pursuant to Article 27(5) of the former Enforcement Decree of the Petroleum Business Act (amended by the Presidential Decree No. 2007-154, Dec. 28, 2007) shall be deemed to be the preceding month when exporting petroleum products.