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1. The judgment of the court of first instance is modified as follows.
The defendant limited to the plaintiff on October 30, 2006.
Reasons
The court of first instance revoked the part exceeding KRW 4,034,259,390 among the instant disposition on the ground that the Plaintiff’s claim seeking the revocation of the redemption disposition of KRW 18,847,577,410 (hereinafter “instant disposition”) on the refund of the oil import charges of this case constitutes Article 27(1)5 of the former Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 18726, Feb. 28, 2005; hereinafter “former Enforcement Decree of the Petroleum Business Act”). The Defendant appealed against this and appealed.
The first instance court prior to the remand revoked the part of the instant disposition exceeding KRW 14,249,092,690 among the instant disposition on October 30, 2001 on the grounds that the extinctive prescription of the right to collect the refund paid prior to October 30, 201 among the instant disposition was complete, and on the grounds that the grounds for refund subparagraph 5 are not recognized, the first instance court appealed on each of the judgment against each of the lower judgment prior to the first remand.
The first appeal to the Supreme Court remanded the claim that the Defendant’s ground of appeal on the extinctive prescription of the right to collect the refund and the Plaintiff’s ground of appeal constituted grounds for refund No. 5, thereby failing to exhaust all necessary deliberations. The judgment of the first instance court prior to the remand was reversed and remanded.
The second instance court revoked the part of the instant disposition that exceeds KRW 9,767,023,431 (=4,593,484,720) of the amount of refund 4,593,484,720, which was paid prior to October 30, 201 among the instant disposition, as well as KRW 5,173,538,711, which was deemed to have been the lawful amount of refund due to the grounds for refund No. 5. 4,767,023,431 (=4,593,484,720 won, 5,173,538,711) on the ground that the extinctive prescription of the instant disposition was unlawful, and that the original Defendant appealed against this and filed a second appeal.
The second appeal to the Supreme Court of Appeals is 4,593,484,720 won out of the part against the defendant in the judgment prior to the second appeal.