I noticed my REUND went down when I entered 2 different Roth IRA's. I input the amount was $2777.78, and I paid Federal Income Tax already of 10% ($277.78). Why do I pay?

I had 2 identical 1099-R's

Box ! = $2777.78, Box 4 = $277.78, Dist Code = J on both. Question is: I already paid 10% for early withdrawel, way I pay more in my REFUND?