(영문) 인천지방법원 2016.11.30 2016나11554

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(영문) 인천지방법원 2016.11.30 2016나11554

부가세반환

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The Plaintiff’s assertion is that the Defendant worked as a fixed-term taxi driver for 29 months from August 1, 2010 to December 2012. According to the guidelines on the use of the tax amount to be reduced by value-added tax, a transport business operator is obliged to pay the value-added tax in cash to transport employees within one month from the end of the deadline for payment of value-added tax. Since the Defendant did not pay the value-added tax of 1,561,360 won for 29 months, it is obligated to pay that tax.

2. In light of the fact that Article 106-7(2) of the Restriction of Special Taxation Act provides that the amount of value-added tax reduced under the Restriction of Special Taxation Act belongs to a general taxi transport business entity, who is a business entity, and the amount of value-added tax reduced under the Restriction of Special Taxation Act, and that where a general taxi transport business entity fails to pay the reduced amount of value-added tax lawfully to his/her transport employees, the Commissioner of the National Tax Service or the head of the tax office having jurisdiction over the general taxi transport business entity shall additionally collect the amount of the reduced amount and the amount equivalent to the interest accrued therefrom, even though Article 106-7(2) of the same Act provides that “general taxi transport business entity shall pay the reduced amount in cash to the general taxi transport business entity,” the Plaintiff, who is a general taxi transport business entity, is merely entitled to receive indirect status equivalent to the reduced amount of value-added tax

Therefore, even if the defendant did not pay the reduced value of value-added tax in cash to the plaintiff as asserted by the plaintiff, the right to directly claim the reduction amount of value-added tax to the plaintiff or to directly claim against the defendant.

참조조문

-조세특례제한법

유사 판례

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