2. The Defendant limited to the Plaintiff on December 1, 2010:

(a)the portion of the imposition of OOO(including additional taxes), the imposition of the corporate tax for the business year 2005, the imposition of OOO(including additional taxes), the imposition of the corporate tax for the business year 2006, the imposition of OOO(including additional taxes) for the business year 2007, which exceeds the OOO(s);

B. The portion exceeding the OOO's won of the imposition of the value-added tax for the second year of 2005, the imposition of the OO's won of the value-added tax for the first year of 2006, the imposition of the O's won of the value-added tax for the second year of 2006, the imposition of the O's won of the value-added tax for the second year of 2006, the imposition of the O's won of the value-added tax for the first year of 2007, the imposition of the O's won of the value-added tax for the second year of 207, and the imposition of the O's won of the value-added tax for the second year of 207;

(c) revoke each notification of change in the amount of income in the business year 2005, 2006, and 2007.

3. The plaintiff's remaining claims are dismissed.

4. One-third of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

Cheong-gu Office

Each disposition on December 1, 2010 that the Defendant rendered to the Plaintiff on December 1, 2010, revocation of the imposition of corporate tax and value added tax, and notification of change in income amount

A. The Plaintiff was established on June 19, 1969 and operated a taxi transport business. The RedB is serving as the representative director of the Plaintiff from October 23, 2004 to October 23, 2004.

(2) The Defendant: (1) conducted an integrated investigation into the Plaintiff’s corporate tax from July 26, 2010 to September 17, 2010; (2) conducted an annual reduction of KRW 205 to KRW 209 (O206; 2000; 2000; 2000; 200; 200; 206; 200; 207; 200; 206; 207; 2000,000,000,0000,000,0000; (3) received 200,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000.

E. On July 16, 2012, the Plaintiff filed a lawsuit seeking revocation of the notice of change in income amount in the following: ① imposition of corporate tax for the business year of 2005, 2006, and 2007, ② imposition of value-added tax for the business year of 2005 through 2007, ③ imposition of income tax for the business year of 2005, 2006, and 2007; and thereafter, the Plaintiff filed a lawsuit seeking revocation of the notice of change in income amount for the business year of 2007 with this court on January 10, 2013. The Plaintiff submitted to this court: (i) imposition of corporate tax for the business year of 208; (ii) imposition of value-added tax for the business year of 2009 through 209; and (iii) imposition of value-added tax for the business year of 208,

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 3 (including paper numbers), Eul evidence 1 to 4 (including paper numbers), the purport of the whole pleadings

2. Determination on this safety defense

A. Main Safety Defenses

The imposition of corporate tax for the year of 207, 2008, 2009, the imposition of value-added tax for the year of 1, 2008 to 2, 2009, and the cancellation of the notice of change of income amount for the business year of 2006 to 2009, which are not written in the purport of the request for a trial, are unlawful without going through the procedure

In addition, ① a disposition imposing corporate tax for the business year 208, ② a disposition imposing value-added tax from January 1, 2008 to February 2, 2009, ③ a disposition revoking a notice of change in the income amount for the business year 2009, which was added by the written amendment of the purport of the claim of January 10, 2013, is unlawful as the design for the filing period.

B. Determination

(1) In tax administration, two or more administrative dispositions for the same purpose were conducted in the course of step-by-step and development, and are related to each other. Whether the tax authority made a change in the taxation disposition subject to such disposition during the course of tax litigation and the reason for illegality is common, or where several persons are subject to the same obligation through a uniform administrative disposition, the tax authority and the National Tax Tribunal provided an opportunity for the tax authority to re-determine the basic facts and legal issues, such as when one of the persons liable for tax payment or when they underwent lawful pre-trial procedures, and further, if there are justifiable grounds, such as where the tax authority and the National Tax Tribunal seems to be harsh to have caused the taxpayer to go through the pre-trial procedure, the taxpayer may file an administrative lawsuit seeking the revocation of the taxation disposition even without going through the pre-trial procedure (see Supreme Court Decision 9Du8930, Jun. 12, 200)

However, a different taxation period for a tax item, such as corporate tax or value-added tax, is a separate and independent tax disposition that differs in a certain period of time, and thus, there is a possibility that the dispute over the disposition may differ depending on abstractly considering the cause and year of occurrence of the tax base (see, e.g., Supreme Court Decision 95Nu12057, Feb. 23, 1996). In addition, the period for filing a lawsuit following the amendment of the purport of the claim should be determined on the basis of the date on which the amendment of the purport of the claim is submitted, barring special circumstances

(2) According to the above facts, ① the disposition imposing corporate tax for the business year 208, ② the disposition imposing value-added tax for the business year 2009, ② the disposition imposing value-added tax for the business year 1 to 2009, ③ the revocation of the notice of change in income amount for the business year 2008, and the cancellation of the notice of change in income amount for the business year 2009, which was added by the written amendment of the purport of the purport of the request for the judgment on January 10, 2013, was obvious that 90 days have elapsed from the date of service

On the other hand, according to the decision of the Tax Tribunal, it was judged on the notice of change in the amount of corporate tax for the business year 2007, which was not stated in the purport of the request for judgment, and Article 28 of the Administrative Appeals Act provides that the request for judgment shall be submitted in writing. Article 29 of the Administrative Appeals Act provides that the request for judgment shall be submitted in case of change in the amount of corporate tax for the business year 2007, the corporate tax for the business year 2006, 2006, and 207 according to the list of the written request for judgment, the issues concerning the inclusion in the amount of corporate tax for the business year 207, the inclusion in deductible expenses and the amount of deductible expenses for the business year 207 are the same, and the Tax Tribunal seems to have judged that there is a request for judgment or the modification of the purport of the request, it is reasonable

(3) Therefore, ① imposition of corporate tax for the business year 208, ② imposition of value-added tax for the business year 1 to 2009, ③ revocation of notice of change in income amount for the business year 2009 is unlawful (hereinafter the remainder of corporate tax (the reduced amount of corporate tax for the business year 2005 shall be OOO, etc.) excluding this part hereinafter referred to as “each of the dispositions of this case”). Whether each of the dispositions of this case 3 is legitimate

A. The plaintiff's assertion

(1) As to notice of the change in corporate tax and income amount

(A) Since the contract articles are employed by the Plaintiff and received the OOO wages, they should be included in deductible expenses.

(b) The excess transport earnings (if recognized as the sale by the Plaintiff, the OOOOOO included in the cost out of the LGP fuel cost paid by the taxi engineer shall be included in the loss as the transport cost.

(2) As to value-added tax

If excess transportation revenue is recognized as the Plaintiff’s sales, the LPG fuel cost used for excess transportation should be deducted as the input tax amount.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The Defendant, by September 11, 2007, considered taxi drivers as contract article based on the LPG subsidies (contract document No. 7-1), as contract article, and excluded personnel expenses for them from the deductible expenses. (2) 1) year 2007: EE, 8 others, 2008, 2008, 11, 209, 3: 4, 2009, e.g., KimG, Kim GG, and 2009, hereinafter referred to as "the article of this case"). (3) The article of this case was admitted to a trade union in each of the pertinent years.

(4) The contents of the Plaintiff’s wage agreement in 2006 are as follows.

Article 1 (Basic Policies)

(1) The wage system shall be the fixed wage system and the piece rate system. The standard transport income and the wage for each month and one day in each unit project site shall be increased by OOO won per day, the wage shall be increased by OOO won in each unit project site, the wage shall be increased by OO0 won in each basic wage month, and OO0 won in total for each week and each month as the incentives for labor shall be paid.

(A) Fixed-amount wages

Wages that are paid to the standard monthly transportation income for the calculation of the fixed monthly wage.

(B) Performance rates;

The term "amount in excess of the standard amount of transportation income for the calculation of the fixed monthly wage" means an amount allocated by the labor-management to 6:4; hereinafter the same shall apply.

(2) Payment management of transport revenues.

(A) Under the labor-management agreement, a fixed amount payment system may be made. However, in principle, a total amount of transportation revenues from business within contractual work hours shall be paid and managed.

(3) A company may not force any overtime work beyond the prescribed working hours and has no duty to provide labor. Therefore, where an employee is responsible for paying the standard transportation income for the purpose of finding a fixed amount of wages within the prescribed working hours, the obligation to provide labor without purchasing contractual work hours shall be met. Even if there is any suspicion that an employee was imprudently using a vehicle (personally operated), the company may not compel the employee to pay it even if there was any cruel income. This is a worker’s arbitrary personal income, which is not only impossible to manage and control but also the company shall not force the employer to do any such act when compelling the employee to receive it: Provided, That the company shall not force the employer to do any unfair act, including long-distance (on board and operating a son) or a new wall, and in other extenuating circumstances, such act shall not be reprimanded, but it cannot be confirmed by the company, even if the amount of income accrued when the record was indicated, and it cannot be confirmed by the company, but it shall not be determined by the average wage directly for the management and operation of the driver and its own income.

Article 2 (Scope of Application)

This Agreement shall apply only to members who have joined the Plaintiff’s trade union.

Article 4 (Work Hours)

(2) Since labor and management is a type of business in which the labor at a taxi business place is engaged in cruise service (e.g., boarding on the road and serving customers), the hours other than those determined in consideration of the unique characteristics of the taxi transport business for which it is difficult to measure whether to work in excess is operated shall be the hours of employment of the worker concerned, regardless of whether it is operated or not, and shall not

Article 7 (Duty of Fidelity)

(2) A driver who has worked on board shall pay the total amount of transportation revenues recorded in a operational recording device received from his/her business to the company, when he/she arbitrarily uses transportation revenues, when he/she has poor operation status in the output of a operational recording device, or when he/she is found to engage in unfaithful business activities (unfair collection of charges, failure to use a camera, operation and damage of a camera, or a civil petitioner from passengers), and when he/she falls short of daily working hours, etc., he/she may give the first warning, and if he/she has no fixed time to re-scheduled it, he/she may

Article 8 (Notice of Absence from Office)

(1) When a driver intends to be absent from work due to illness, injury, or other unavoidable reasons, he/she shall obtain approval from the company without fail after filing a written application 24 hours prior to the commencement of work.

XIV.(Basic pay)

(1) The basic pay shall be calculated on the basis of 203 hours a month, 6% a day, and 40 minutes a month (six hours and 40 minutes a month), which shall include weekly leave allowances, and shall be paid to all workers; hereinafter the same shall apply.

Article 17 (Definition of Piece Rates)

Performance-based bonuses means piece rates paid to drivers according to the standard transport earnings for the purpose of inspiring passengers' desire for safe transportation and services and encouraging them to work in good faith.

Article 20 (Supply of Fuels)

In principle, a company shall pay the full amount of vehicle fuel.

Provided, That with respect to the portion of fuel consumption and the amount of fuel water that cannot be objectively obtained, which is irrelevant to normal business activities and prevention of workers' avoidance, it shall be excluded, and the collective agreement shall apply to solarities.

(5) The Plaintiff received documents necessary for employment, such as the resume, from the instant article, and prepared a written employment contract as follows, and prepared a list of workers for articles other than Kim HH and this II.

Labor contract shall be in writing.

Article 1 (Basic Policies)

Both the employer and workers shall manage all the proceeds from transportation and all the proceeds from operation by the taxi rate meter, and implement a monthly wage system based on the performance rate system.

Article 2 (Work Hours and Holiday)

In principle, two classes per day, a week, a week, and a day, but one class-day work can be conducted per day.

(1) Work hours shall be 6 hours a day and 40 minutes a week, and the working hours may be extended within the limit of 10 hours a week by an agreement between the parties concerned, and the extended work hours shall be 3 hours and 20 minutes a week, excluding the basic work hours, all of which shall be freely used by drivers.

(2) Since the work of a taxi business place is in the type of net navigation (on the road, boarding passengers, etc.), it is difficult to recognize excess work, the overtime work hours for which no approval is granted by the company shall be recognized as excess work hours.

Article 3 (Number of Days and Days of Work)

(1) In principle, two classes per day shall be held on a 13-day day, 13-day, 26-day, and 26-day day on a monthly basis.

(2) A holiday shall be governed by the schedule of organization of service on board designated by the company on a monthly basis.

Article 4 (Classification of Wage Systems)

(1) The wages of drivers shall be regular wages (basic wages, various allowances, bonuses) and those for imposition.

(2) The details of wages calculation shall apply in accordance with the wages calculation table in attached Table 51.

Article 5 (Payment Method of Monthly Wage)

Fixed monthly wage system

The amount of entrance fee per day as at the time of service on the 26th day, the amount of OOOO (the vehicle that has passed for at least three years from the date of service on the 26th day), the amount of entrance fee per day as at the time of service on the 1st day, the amount of OOO, the monthly amount of OOO (the vehicle that has passed for less than three years from the date of service on the 3th day, and the vehicle A/T) shall be calculated by increasing or decreasing the amount of OO or OOO for each day when exceeding one day or

(Provided, that if the above monthly amount is a cause of OO, it may be deposited into the daily amount of OOO, at night OO, or at night, if the monthly amount of OO is a cause of OO, it may be deposited into the daily amount of OO or at night OO.

Article 6 (LPG for Fuel Supply)

In principle, the company shall be 2 teaching places a day, and one day (one-day system) may be made through a labor-management agreement, and 650 liters a month (26 litersx 26 days a day) shall be paid, and the employees shall receive 25 liters' fuel tickets from the company prior to the start-up and use them in the designated charging station, and shall submit them along with transport revenues by attaching them to the fixed charging station on the same day after the end-up. (Provided, That with respect to more than one fuel used, it shall be shocked by card at the designated charging station the same as the present, and the relevant money shall be deposited with transport revenues.

The use of the designated gas station shall be suspended for at least 20 days a month, and the fuel used in excess of the company shall be paid to the principal at the time of receipt of the LPG subsidy. The records of operation shall be confirmed, and it shall be excluded from the subject when the fuel used in excess of the company falls short of the quantity of flow on a monthly basis at least twice a month and at least 23 days a month.

(6) The J, CheongK, Park K, Park L, westM, State N, SP, and PE have prepared employment manuals to the Plaintiff as follows:

When false facts are discovered among documents submitted by a person as well as the rules and regulations of employment and the obligations and instructions prescribed by the collective agreement in the course of being employed as a taxi driver in your company, he/she shall not raise any objection, even after taking measures to dismiss him/her. In the course of public interest, various violations of order and regulations such as excessive speed and scarf, violation of parking regulations, garbage disposal, bus exclusive lanes, violation of bus-only lanes, refusal of boarding, collection of charges, collection of charges, and other businesses, and in the event that a traffic accident occurs in the course of operation due to an unreasonable business, it is inevitable to take measures by the death.

1. Transportation revenues shall be charged to the Company in full on the working day;

2. On the 26th day of each month, the base transport earnings shall be determined as KRW 00 per day and KRW 00 per month; and

3. The Company shall pay the remainder after deducting the monthly standard amount of the above 2 above, after deducting the 4th insurance principal contributions from the allowances, including the fixed amount of wages and retirement allowances.

4. Fuel used shall be paid after deducting a standard amount from the amount of payment excluding the standard amount;

5. The monthly standard amount under Paragraph 2 above shall be deposited in the Company even if no transportation revenue was generated due to private operation.

8.If it is no longer possible to maintain the above arrangement, the monthly standard amount shall be settled on a daily basis;

(7) On August 2, 2008, PP prepared an agreement with the Plaintiff as follows.

The above person was notified of the performance of the full-time management system under the Passenger Transport Service Act in the course of being employed as the plaintiff's driver, so he is well aware of the contents. However, according to the free will and personal circumstances, the plaintiff and the OOOOO's signature and seal on each employment contract signed and sealed by the application period of one week prior to the arrival of one year from the OOOOOO to the OOOOO's date, and the excess amount in receipt of the responsibility will not be required to the company for any reason in the future with the full income of the principal.

(8) Meanwhile, KimGG et al. drafted to the Plaintiff a letter of agreement as follows.

(9) Of the instant articles, “The monthly wage ledger for each individual, in which the details of the payment of basic pay and various allowances, etc. are recorded, among the articles of this case, was prepared,” and (10) the Plaintiff prepared and managed a logbook for the articles of this case, including the instant articles.

(11) The Plaintiff paid four major premiums for the instant article.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 31, 33, 35 through 38 (including additional numbers), Eul evidence Nos. 4 and 7-1, and the purport of the whole pleadings

D. Determination

(1) As to personnel expenses

According to the above facts, it is difficult to conclude that the Defendant’s payment of subsidies for LPG by September 11, 2007 (Contract No. 7-1) was a non-deductible engineer, and that part of the articles in this case exceeds the amount of responsibility shall be deemed as full income of the Plaintiff. However, even if the term “contract No. 2” is indicated, it is difficult to conclude that the term “contract No. 2” is a contractor of this case’s calculation and liability of the Plaintiff’s company. Rather, it is difficult to view the Plaintiff as a contractor of this case’s employment contract that the Plaintiff received the total amount of monthly transportation income exceeding the standard transportation income based on six hours and 40 minutes from the Plaintiff’s employment contract as the total amount of transportation income to the Plaintiff, and that the Plaintiff is obliged to separately pay the Plaintiff’s wages by considering the fact that the Plaintiff’s sales income exceeds the amount of monthly transportation income as the number of days of the Plaintiff’s employment contract, and that the Plaintiff is obliged to separately pay the total amount of monthly transportation income to the Plaintiff’s employees.

The articles of this case, as seen earlier, are the Plaintiff’s employee, and if the transportation company has received the balance obtained by deducting a certain amount of taxi commission paid to the company from the daily transportation income in consideration of the unique characteristics of the form of employment and the convenience of calculation, in addition to paying a certain amount of monthly work days to the drivers under its jurisdiction, the part that constitutes an individual’s income and ought to be deemed as falling under the wage, which is the remuneration for work, in view of its nature (see Supreme Court Decision 2005Da25113, Jul. 12, 2007). Considering the fact that the Plaintiff received the total amount of transportation income and paid part of the excess transportation income as piece rate, it is reasonable to deem that the excess transportation income was attributed to the Plaintiff, and that part of it was paid to the article of this case in the form of wage.

(3) As to the LPG fuel cost used for excess transportation

(A) As a matter of principle, Article 19(2) of the Corporate Tax Act provides that excess earnings (i.e., losses or expenses generated or spent in connection with the business of a corporation) shall be deemed generally acceptable or directly related to its revenue. Here, the amount of expenses deemed to have been disbursed under the same circumstances as those of other corporations operating the same type of business should be determined objectively by comprehensively taking into account (see, e.g., Supreme Court Decision 2007Du12422, Nov. 12, 2009). Meanwhile, the current method of imposing value-added tax provides that the Plaintiff shall, in principle, be deemed as having an input tax amount calculated for the purpose of calculating the amount of tax payable for the self-production and purchase of excess earnings (see, e.g., Supreme Court Decision 207Du1276, supra) and that the amount of excess earnings generated or spent in relation to the sales of specific fuels for the purpose of calculating the input tax amount to be deducted from the output tax amount to be collected.

(4) Justifiable tax amount

① If reasonable amount of tax is calculated by including personnel expenses and expenses for LPG fuel used for over-transport of the instant articles in deductible expenses for the business year 2007, such amount of tax shall be deemed as corporate tax for the business year 2005, corporate tax for the business year 2006, corporate tax for the business year 2006, and corporate tax for the business year 2007, and (2) if reasonable amount of tax is calculated by recognizing the amount of tax for over-transport as input tax, the amount of tax shall be deemed as input tax for the second year of 2005, the value-added tax for the second year of 2006, the value-added tax for the second year of 2006, the value-added tax for the second year of 2006, the value-added tax for the second year of 200, the value-added tax for the second year of 207, the amount of tax for the business year 205, 2006, and the amount of tax changes shall be collectively.

Therefore, on December 1, 2010, the defendant's imposition of the corporate tax for the business year 2005, the imposition of the OOOO(including the additional tax), the imposition of the corporate tax for the business year 2006, the imposition of the OOO(including the additional tax), the part exceeding the OOO(s) of the imposition of the corporate tax for the business year 2007, the imposition of the OOO(s) of the tax for the business year 2005, the part exceeding the OOO(s) of the imposition of the value-added tax for the second year 2005, the imposition of the OO(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)(s)))(s))(s)))(s))(s))(s))(s))(s))(s)(s))).

4. Conclusion

(1) As such, the part of the lawsuit in this case, which was subject to the imposition of corporate tax for the business year 2008 and the imposition of value-added tax for the business year 2009 and the revocation of the notification of change in income amount for the business year 2008 and 2009, is unlawful, each of them is dismissed.