(영문) 부산지방법원 2019.05.23 2019나40222
부가가치세 환급금 청구
Text
1. The plaintiffs' appeal and the preliminary claims added by this court are all dismissed.
2. The total cost of the lawsuit.
Reasons
1. Basic facts
A. The defendant is a general taxi transport business entity, and the plaintiffs are general taxi drivers belonging to the defendant.
(2) The amendment to the Restriction of Special Taxation Act by Act No. 7322 on December 31, 2004 to improve the treatment and welfare of general taxi drivers shall be reduced by 50/100 of the amount of value-added tax payable for general taxi drivers under the Passenger Transport Service Act until the end of the taxable period until December 31, 2006.