1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. Facts of recognition;

A. 1) The Defendant is a tax-free oil station under the Restriction of Special Taxation Act that supplies duty-free petroleum to farmers, etc. (hereinafter “instant gas station”).

(2) On December 29, 1996, the Plaintiff joined the Defendant and served as the first complaint of the instant gas station from September 2009 to September 2013.

Afterward, the Plaintiff transferred the instant gas station work to D, a successor director, while moving his workplace.

B. 1) The Secretariat of the Audit and Inspection Committee of the Union (hereinafter “Investigation and Inspection Committee”) shall be the Secretariat of the Audit and Inspection Committee of the Union.

(2) From December 1, 2014 to December 10, 2014, the Defendant comprehensively audited the Defendant. During the process of electronic analysis on the risk re-examination, the early measure taken place to verify the issues of the amount of unpaid accounts due to credit treatment to the instant gas station and to audit the Plaintiff. (2) As a result of the audit, the Plaintiff was found to have performed the duty of tax-free oil unfairly as indicated below, embezzled tax-free oil, etc., while unfairly dealing with the duty of tax-free credit supply, and thus, there was a shortage of unpaid settlement of accounts or oil shortage in stock not recovered after the supply of credit.

3) On February 2015, the Police Officers notified the Defendant of such audit results, and demanded measures such as disciplinary action and demand for reimbursement in accordance with the relevant regulations. (c) On February 2015, the Police Officers reported that the Defendant distributed fake duty free oil illegally to farmers and the Defendant, and the staff of the gas station used the unused duty free oil for private purposes and used the proceeds of sales of the oil for personal purposes.

2) The National Agricultural Products Quality Management Service (the North Korean subsidies office) did not supply the duty-free oil to farmers after investigating the circumstances of the instant report by investigating the circumstances of the instant case.