1. Of the judgment of the first instance court, the Defendant’s petroleum import charges of KRW 3,116,129,940, which was imposed against the Plaintiff on October 16, 2013.

1. Details of the disposition;

A. In a case where a company, the purpose of which is the export and import, manufacture, sale, etc. of crude oil and petroleum products, pays petroleum import charges (hereinafter “dues”) to the Defendant at the time of importing petroleum in accordance with the relevant Acts and subordinate 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 Acts and subordinate statutes, or supplies them for specific purposes, etc. as raw materials for industry, the Plaintiff has already been refunded surcharges corresponding to the amount of petroleum used as raw materials for manufacturing petroleum products subject to refund.

Pursuant to Article 20(1) of the Petroleum Business Act as a public corporation established under the Korea National Oil Corporation Act and Article 28(1) of the Enforcement Decree of the same Act, the former Ministry of Trade, Industry and Energy, the Ministry of Knowledge Economy, and the Ministry of Knowledge Economy, the Ministry of Knowledge Economy, and the Ministry of Knowledge Economy, the Ministry of Trade, Industry and Energy, the Ministry of Trade, Industry and Energy, in order.

It is entrusted with the collection and refund of dues and the collection of excess refund money.

B. Article 18(1)1 of the former Petroleum Business Act (amended by Act No. 9370, Jan. 30, 2009; hereinafter the same) provides for the collection and refund of surcharges that the Plaintiff has paid and refunded, and Article 19 of the same Act provides for the collection of surcharges from petroleum manufacturers, petroleum exporters or importers, or petroleum retailers who import petroleum products or sell petroleum products in order to stabilize the supply and demand and prices of petroleum. Article 19 of the same Act provides that where a person subject to surcharges uses or supplies petroleum for purposes prescribed by the Presidential Decree, surcharges collected may be refunded (Article 1) and the method and procedure for paying refunds and other necessary matters shall be prescribed by the Presidential Decree.

(5) Paragraph (5). Accordingly, the Enforcement Decree of the former Petroleum Business Act (Presidential Decree No. 21462, Apr. 30, 2009) is Presidential Decree.