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 operates a passenger transport business under Article 2 subparagraph 3 of the Passenger Transport Service Act by employing general taxi drivers.

The plaintiffs are general taxi drivers belonging to the defendant company.

(2) The Special Taxation Control Act amended on December 31, 2004 by Act No. 7322 on December 31, 2004 to improve the treatment of general taxi drivers and to improve their welfare, shall reduce the amount of value-added tax by the taxable period ending on December 31, 2006. (1) The provision of Article 106-4 was newly established that “The amount of tax to be reduced under paragraph (1) shall be used for improving the treatment and welfare of general taxi drivers under the Passenger Transport Service Act as prescribed by the Minister of Construction and Transportation.”

Then, the Restriction of Special Taxation Act is various.