1. The Defendant’s refusal to refund the petroleum import charges of KRW 3,116,129,940 against the Plaintiff on October 16, 2013.

1. Details of the disposition;

A. The Plaintiff’s status is a company for the export, import, manufacture, and sale of crude oil and petroleum products, and where the Plaintiff pays petroleum import charges (hereinafter “charges”) to the Defendant upon importing petroleum in accordance with the relevant statutes, such as the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter “petroleum Business Act”), and exports petroleum products, etc. obtained by refining petroleum as prescribed by the relevant statutes, or uses them for specific purposes, such as supplying them for industrial raw materials, etc., the Plaintiff has already been refunded surcharges corresponding to the amount of petroleum used as raw materials for the production of petroleum products subject to refund.

B. Collection and refund1) The former Petroleum Business Act (amended by Act No. 9370, Jan. 30, 2009; hereinafter the same applies)

Article 18(1)1 of the former Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 21462, Apr. 30, 2009; hereinafter the same) stipulates that surcharges may be collected from petroleum refiners, petroleum exporters or importers, or petroleum retailers who import petroleum or sell petroleum products in order to stabilize the supply and demand and prices of petroleum.

(2) Article 27(1) of the former Enforcement Decree of the Petroleum Business Act (amended by Presidential Decree No. 2007-154, Dec. 28, 2007; Presidential Decree No. 20065, Dec. 28, 2007; Presidential Decree No. 20075, Feb. 28, 2007; Presidential Decree No. 20090, Feb. 28, 2007; Presidential Decree No. 20020, Feb. 23, 2007; Presidential Decree No. 200650, Feb. 22, 2007; Presidential Decree No. 20130, Feb. 1, 200