1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs are non-profit corporations established under the Fisheries Cooperatives Act with the aim of improving the quality of life of fishermen and fishery product processors and contributing to the balanced development of the national economy by promoting the improvement of their status and strengthening their competitiveness based on the independent cooperative organization of fishermen and fishery product processors (hereinafter “fisheries cooperatives”). (The instant provisions of Articles 1 and 4 of the Fisheries Cooperatives Act, and hereinafter “fisheries cooperatives”).

(2) According to the Restriction of Special Taxation Act and the Special Provisions on the Application of Value-Added Tax Exemption and Tax Exemption for Machinery, Equipment, and Petroleum for Agriculture, Livestock, Forestry, and Fishing (hereinafter “Special Provisions”), the Plaintiffs are performing the duties of supplying and managing exempt oil from value-added tax, etc. (hereinafter “tax-free oil”) to be used in fisheries by fishermen.

B. On September 2013, the National Tax Service instructed the head of the tax office having jurisdiction over the country, including the Defendants, to collect penalty taxes for the reduced or exempted amount of tax-free oil in accordance with relevant provisions, such as Article 106-2(11) of the Restriction of Special Taxation Act, if it is discovered that the fisheries cooperatives were to be issued unlawfully or mistakenly after checking the actual state of management of exempted oil and the suspicion of illegal distribution with regard to the illegal distribution of exempted oil, and then the National Tax Service instructed the head of the tax office having jurisdiction over the country, including the Defendants, to collect penalty taxes for the reduced or exempted amount of tax-free oil in accordance with relevant provisions, such as Article 106-2(11) of the Restriction of Special Taxation Act.

The year subject to inspection: Petroleum products supplied with the treatment guidelines by type from January 1, 2008 to December 31, 2012, - closed vessels are inquired by the competent local government, the Korea Ship Safety Technology Authority, etc., or issued delivery instructions, and exempted oil.