1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court of first instance’s explanation as to this case is as follows: (a) in addition to adding the judgment on the matters alleged by the plaintiffs in the court of first instance as stated in paragraph (2), the reasoning of the judgment is the same as that of the judgment of the court of first instance; and (b) in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

(The grounds of appeal by the plaintiffs are not significantly different from the allegations in the first instance court, and the fact-finding and decision in the first instance court are justified even if the plaintiffs' arguments and evidence are comprehensive). 2. Additional decision

A. The plaintiffs' assertion A, E (hereinafter "Plaintiff A," and "Plaintiff B") asserts to the purport that the disposition of imposing additional tax should be revoked on the part where the plaintiff A, B, and the plaintiff A, B, among the disposition of imposing additional tax imposed on the plaintiff A, B, on the grounds that the defendants were issued with the order of issuing a release order in the name of fishermen departing from the Republic of Korea, the part where the plaintiff A, B, the fishermen's proxy departing from the Republic of Korea, a copy of the certificate of identity of the person entrusted with the fishery, and documents that can confirm the recent fishery.

B. In light of the above, Article 18 of the former Guidelines for Management of Supply exceptionally allows the delegation of the right to take over oil in extenuating circumstances when determining the principle of taking over duty-free petroleum. Accordingly, Article 23 of the former Guidelines for Business lists the reasons why fishermen may delegate the right to take over oil and the scope of the mandatory holder. Article 35(2) and (6) of the same Guidelines provides that when an association, which is a tax-free petroleum management agency, issues a written notice of taking over to the mandatory holder, it shall confirm the power of delegation (not less than three months) or family relation certificate, and attach a copy of the delegated person’s identification card to the back of the written notice of taking over. Article 35(3) of the same Guidelines provides that the association supplied duty-free petroleum to fishermen.