부가가치세환급금청구
2017Da222016 Claim for Refund of Value-Added Tax
1. A;
2. B
[Judgment of the court below]
C Stock Company
Law Firm LLC et al., Counsel for defendant-appellant
Attorney Cho Young-young, Justice Kim Chang-young, and Kim Ji-hyung
Busan District Court Decision 2016Na50143 Decided March 17, 2017
December 12, 2018, 27
The judgment below is reversed, and the case is remanded to Busan District Court.
The grounds of appeal are examined.
1. Value-added tax is imposed on a general taxi transport business entity, who is a business entity, and thus, the amount of value-added tax reduced under Article 106-7 of the former Restriction of Special Taxation Act (amended by Act No. 10285, May 14, 2010) belongs to the general taxi transport business entity, who is a payment obligor, and the general taxi transport business entity is not entitled to direct judicial rights against general taxi transport business entities with respect to the amount of value-added tax reduced (see Supreme Court Decisions 2010Do3207, Mar. 15, 2012; 2014Da63087, Jun. 19, 2017). Such a legal principle likewise applies after the amendment of Article 106-7 (see Supreme Court Decision 2013Da13689, May 14, 2010).
2. Examining these legal principles and records, the Plaintiffs, who are taxi drivers belonging to the Defendant, a general taxi transport business entity, are not entitled to directly claim the amount of reduced value-added tax against the Defendant. However, the Plaintiffs, who are taxi drivers, can only gain profits from the reduction of value-added tax, either individually or through a trade union, by concluding an agreement with the Defendant.
Nevertheless, solely on the grounds indicated in its reasoning, the lower court accepted the Plaintiffs’ claim by deeming that the Plaintiffs could directly claim the abated value-added tax amount against the Defendant. In so determining, the lower court erred by misapprehending the legal doctrine on the subject to whom the abated value-added tax amount is reverted under the Restriction of Special Taxation Act, thereby making a judgment contrary to
3. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Noh Jeong-hee
Justices Park Sang-ok
Justices Cho Jae-sik in charge