1. The plaintiffs' appeal is dismissed.

2.The action for the selective claims added in the trial shall be dismissed;

3. Appeal.

1. Basic facts

A. The Defendant is an institution that performs the overall management of duty-free oil, such as supplying duty-free oil exempted from value-added tax, etc. (hereinafter “tax-free oil”), as petroleum to be used for fishing to fishermen pursuant to the Restriction of Special Taxation Act and the Special Provisions on the Application of Value-Added Tax Rates and Tax Exemptions, etc. (hereinafter “Special Provisions on Tax Exemption”).

Plaintiff

A, while the plaintiff B, his wife, owns each of 1.44 tons C ships, the owner of a ship registered in the public register of 1.44 tons C is the plaintiff B, but the actual owner is the plaintiff A.

A person who lives together and is jointly engaged in fisheries has been supplied with tax-free oil for fisheries by the defendant in accordance with the Restriction of Special Taxation and the Special Provisions on Tax Exemption.

B. From September 3, 2012 to April 12, 2013, Plaintiff A was supplied with 5,900 liters duty-free oil under the pretext of using it in the Defendant’s 59 tons in the Defendant’s ship, and used it in the E-ship owned.

(hereinafter “Unlawful Use of Tax-Free Property”) C.

As a result, the Plaintiff A was investigated into the illegal use of the instant duty-free oil and the illegal use of the instant duty-free oil, and was investigated by the National Assembly of the Innish Sea Police Station and the Gwangju District Prosecutors’ Office as a case of fraud, the suspension of indictment on September 9, 2013 was ordered.

On August 21, 2013, the chief of the relevant regional police station notified the Defendant of the unlawful use of the instant duty-free oil, and the Defendant did not supply the Plaintiffs with the duty-free oil pursuant to Article 106-2(10)3, (9), and (18) of the Restriction of Special Taxation Act since August 23, 2013 upon receipt of the above notification.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, purport of the whole pleadings

2. The plaintiffs' assertion or related laws

A. The plaintiffs' assertion.