포상금지급거부처분취소
1. The plaintiff's appeal is all dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court's explanation concerning this case is as follows, and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance except for additional determination as to this case, and thus, it shall be accepted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The amount of value-added tax in the 12th and 19th of the first instance judgment shall be calculated by adding "value-added tax" to "corporate tax amount".
Attached Acts and subordinate statutes attached to the judgment of the court of first instance shall be added in accordance with the attached statutes.
2. Additional determination
A. The summary of the Plaintiff’s assertion 1) Each company of this case evaded taxes, such as value-added tax and corporate tax, by omitting transport employees’ excess transport earnings from sales. Since each company of this case must manage taxi charges including excess transport earnings pursuant to Article 21(1) of the Passenger Transport Service Act, excess transport earnings should be included in the company’s gross income of this case. Under Article 6(5) of the Minimum Wage Act, excess transport earnings, which are wages based on output, are not included in the minimum wage, and should not be deemed wages, so the company of this case should not be included in the company’s deductible expenses. Accordingly, the Defendants should revise the corporate tax amount by including excess transport earnings only in the gross income of each company of this case and additionally collect them. Accordingly, each company of this case must report and pay value-added tax on sales including excess transport earnings. Accordingly, the Defendants should revise the value-added tax amount by including excess transport earnings in the sales of each company of this case and additionally collect them. 2) If government subsidies are paid with the funds, the total value-added tax amount shall be included in the tax base of each company of this case.