1. The plaintiffs' claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. The Plaintiffs are district G Cooperatives established under the Fisheries Cooperatives Act as a cooperative organization of fishermen and fishery product processors.

B. Meanwhile, according to Article 106-2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same), fishermen are exempted from value-added tax, individual consumption tax, traffic, energy and environment tax, education tax, and automobile tax (hereinafter “value-added tax, etc.”) with respect to petroleum products to be used in fisheries (hereinafter “tax-free petroleum”), and the Plaintiffs, as a tax-free oil management agency, purchased tax-free petroleum from the similar oil and supplied it to fishermen in the area subject to the G Cooperatives’s oil stations and supply agency oil through gas stations as follows.

G

C. Meanwhile, the Defendants conducted an inspection of the supply and management of duty-free petroleum to the fishermen (the target year: January 1, 2008 through December 31, 2012) in accordance with a plan to process data on suspicion of illegal distribution of duty-free petroleum for fishing from September 16, 2013 to December 4, 2013, the Defendants confirmed that the Plaintiffs issued a certificate of purchase or delivery of duty-free petroleum to the fishermen (hereinafter “tax-free petroleum purchase card, etc.”) (Article 106-2(4) of the former Restriction of Special Taxation Act; hereinafter “tax-free petroleum purchase card, etc.”) to the Plaintiffs: (a) during their departure from Korea to December 31, 2012; (b) the Plaintiffs issued a certificate of purchase, etc. of duty-free petroleum to the fishermen who died; and (c) the closed vessels, ④ the mooring Line, and ⑤ the vessel that attempted safety inspection of the vessel

Therefore, the Defendants issued a disposition imposing additional tax amounting to 20% of the value-added tax reduced or exempted to the Plaintiffs pursuant to Article 106-2(11)2 of the former Restriction of Special Taxation Act (hereinafter “instant provision”) on the grounds that the Plaintiffs erroneously issued the tax-free petroleum purchase card, etc. due to poor management (hereinafter “instant disposition”).

E. The Plaintiffs are subject to the instant disposition to the Tax Tribunal.