부가가치세 환급금 청구
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Basic facts
A. The Defendant is a general taxi transport business entity who employs general taxi drivers and operates passenger transport business under Article 2 subparagraph 3 of the Passenger Transport Service Act.
The plaintiffs are general taxi drivers belonging to the defendant company.
B. The Special Taxation Control Act was amended by Act No. 7322 on December 31, 2004 in order to improve the treatment and welfare of general taxi drivers, and Article 106-4 of the Special Tax Treatment Control Act was newly established to the taxable period ending on December 31, 2006. < Amended by Act No. 7324, Dec. 31, 2004; Act No. 50/100 of the amount of value-added tax paid for general taxi drivers under the Passenger Transport Service Act shall be reduced until the taxable period ending on December 31, 2006.
Article 106-7 of the Restriction of Special Taxation Act (amended by Act No. 10285, May 14, 2010) was amended by Act No. 10285, and Article 106-7 of the former Restriction of Special Taxation Act corresponding to Article 106-4 of the same Restriction of Special Taxation Act shall be reduced by 90/100 of the payable amount of the value-added tax for a general taxi transport business entity under the Passenger Transport Service Act from the taxable period ending on or before December 31, 2011.
After that, the Special Tax Treatment Control Act has been amended several times, and the ratio and the period of reduction of the value-added tax amount under paragraph (1) has been changed, but it is stipulated in paragraph (2).