(영문) 서울행정법원 2014. 02. 14. 선고 2013구합23843 판결

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Imposition of Judgment

Text

Purport of claim

Reasons

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(영문) 서울행정법원 2014. 02. 14. 선고 2013구합23843 판결

택시운송사업자가 경감 이전부터 부담해 왔던 비용 등에 부가가치세 경감세액을 사용한 경우에는 경감세액을 추징함[국승]

Case Number of the previous trial

Cho High-2012-Seoul Government-0930 ( August 26, 2013)

Title

Where a taxi transportation business entity uses the reduced amount of value-added tax on expenses, etc. borne before the reduction, the reduced amount shall be additionally collected.

Summary

The reduced value-added tax amount for the purpose of improving treatment of taxi transport workers shall not be directly used for workers' benefits, etc., and the reduced value-added tax amount shall be collected in addition to the amount of the reduced value-added tax

Related statutes

Value-added tax reduction for general taxi transportation business entities under Article 106-7 of the Act on Special Cases concerning Taxation

Cases

Seoul Administrative Court-2013-Gu Partnership-23843 Revocation of a disposition imposing value-added tax

Plaintiff

Defendant

Conclusion of Pleadings

December 13, 2013

Imposition of Judgment

oly 2014.14

Text

1. The plaintiff's claim is dismissed.

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

Purport of claim

Aa on November 8, 201, with respect to AA on 2008, the imposition of value-added tax of 6,440,340 won for the first term in 2008, value-added tax of 2,008, value-added tax of 7,529,090 won for the second term in 2008, value-added tax of 43,63,140 won for the first term in 209, value-added tax of 14,365,00 won for the second term in 209 (AA appears to be a clerical error in the written complaint on November 15, 201).

Reasons

1. Details of the disposition;

A. AAA, which is a general taxi transport business entity, applied the abated tax amount pursuant to Article 106-7(1) of the former Act on Special Taxation (amended by Act No. 9921 of Jan. 1, 2009 in the case of 1 and 2009, before it was amended by Act No. 9921 of Dec. 26, 2008 in the case of 1 and 2008; hereinafter the same shall apply) with respect to the estimated and finalized amount of value-added tax for the second term of 2008, 50% (90% from January 1, 2009) of each amount of value-added tax payable for the second term of 209, 2008 as a result of the former Act on Special Taxation (amended by Act No. 9272 of Dec. 26, 2008; hereinafter the same shall apply) and paid value-added tax for the second term of 20 years and 100% of each amount to be reduced.

B. Aa, based on the above notification, on the grounds that AA has not used the reduced value-added tax within six months from the expiration date of the due date for the return and payment of the value-added tax, based on which AA has not been used, on November 8, 2011, pursuant to Article 106-7(3) of the former Restriction of Special Taxation Act, 6,440,340, value-added tax for the first term of 2008, value-added tax for the second term of 2008, 7,529,090, value-added tax for the first term of 2009, 43,63,140, and 14,365,000, value-added tax for the second term of 209, respectively (hereinafter “instant disposition”).

C. AA filed an appeal with the Tax Tribunal on February 1, 2012, but was dismissed on August 26, 2013.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2 (including each number; hereinafter the same shall apply), Eul 1, 3

Each entry of evidence, the purport of the whole pleading

2. Whether the instant disposition is lawful

(a) AA’s assertion

○○시지방노동위원회는 1996. 1. 5.자 중재재정(95쟁의126, 198)에서, 전국택시노동조합연맹 ♡♡시지부의 1995년 임금협정서에 따른 월 임금총액 인상액에 34,328원의 부가가치세 경감세액이 포함되어 있고, 전국택시노동조합연맹 ♡♡지역택시노동조합도 월 임금총액 인상액에 부가가치세 경감세액 중 13,112원 또는 44,852원을 포함시켰다고 인정한 후, 이러한 사정을 고려하여 전국택시노동조합연맹 ♡♡지역택시노동조합 산하 5개 회사에 대하여 34,328원의 부가가치세 경감세액을 포함하여 월 임금총액을 646,700원에서 717,500원으로 인상하는 것으로 결정한 점, AAA는 위 중재재정의 당사자는 아니지만 전국택시노동조합연맹 ♡♡지역택시노동조합에 소속된 회사로서 위 중재재정의 내용과 마찬가지로 AAA가 근로자에게 지급한 임금에는 34,328원의 부가가 치세 경감세액이 포함되어 있다고 볼 수 있는 점, AAA를 포함한 21개 운수회사로부터 위임을 받은 ♡♡택시사업자협의회와 전국택시노동조합연맹 ♡♡지역택시노동조합은 1996. 11. 4. 1996년도 임금협정을 체결하였는데, 1996년도 임금협정에는 위 중재재정 으로 인하여 34,328원의 부가가치세 경감세액이 반영될 수 밖에 없는 점, AAA에게 적용되는 1995년, 1996년, 2001년, 2005년, 2008년의 각 임금협정서에 첨부된 각 임금산정표에 의하면, AAA가 근로자 개인에게 지급하는 기본급은 1995년 이후 감소됨이 없이 꾸준히 증가되어 왔으므로, 1995년에 이미 임금에 포함되어 있던 34,328원의 부가가치세 경감세액이 현재까지 계속하여 임금에 포함되어 지급된 것으로 보는 것이 이치에 맞는 점, AAA의 노동조합이 2009. 9. 30. 기본급에 34,328원의 부가가치세 경감세액이 포함되어 있다는 사실을 인정한 점, AAA와 동일하게 전국민주택시노동조합연맹계열의 노동조합이 있는 △△운수 주식회사(원래 상호는 ♡♡산업 주식회사였는데 2009. 5. 19.경 △△운수 주식회사로 변경되었다. 이하 '△△운수'라 한다)에 재직하였던 택시기사들이 △△운수가 부가가치세 경감세액을 각 근무일수에 따라 계산하여 자신들에게 지급하여야 함에도 불구하고 2004년 2기 확정분부터 2010년 2기 확정분까지의 부가가치세 경감세액 중 일부를 지급하지 않았다고 주장하면서 △△운수를 상대로 ♡♡♡♡지방법원 2011가단42595호로 제기한 택시부가세환급금 사건에서, 위 법원은 2013. 9. 26. △△운수운수가 위 기간 동안 부가가치세 경감세액 중 34,328원을 임금에 포함하여 매달 택시기사들에게 지급하였다고 판단한 점 등에 비추어 보면, AAA가 1995년 이후 근로자 개인에게 매월 지급한 기본급에는 부가가치세 경감세액이 많게는 34,328원(또는 44,852원), 적게는 13,112원 포함되어 있다고 보아야 하고, 위 경감세액 상당액은 실질적으로 근로자의 처우개선이나 복지향상에 사용된 것으로 평가될 수 있는 것이므로, 추징대상에서 제외되어야 한다. 따라서 이와 다른 전제에서 이루어진 이 사건 처분은 위법하다.

B. Relevant statutes

It is as shown in the attached Form.

1) Implementation of the VAT reduction system for general taxi transport business entities

A) Upon the amendment of the Regulation of Tax Reduction and Exemption Act by Act No. 4952 on August 4, 1995, Article 100-2 was newly established to reduce 50/100 of the amount of the value-added tax paid to general taxi transport business operators under the Automobile Transport Business Act (the Act repealed by the enforcement of the Passenger Transport Service Act), the Minister of Construction and Transportation (former Minister of Land, Infrastructure and Transport; hereinafter the same shall apply) tried to provide support for the improvement of poor treatment of taxi drivers by taking into account that the purpose of the Regulation of Tax Reduction and Exemption Act is to include the direction and supervision of the relevant business operators and related organizations to use the reduced amount in line with the purport of the Regulation of Tax Reduction and Exemption Act, and to instruct them to voluntarily determine and implement the reduction amount of the value-added tax through consultation between labor and management.

B) After that, Article 106-4(2) of the Restriction of Special Taxation Act, which was amended by Act No. 7322 of Dec. 31, 2004 and enforced from Jan. 1, 2005, newly established the provision that "the value-added tax reduction amount shall be used for the improvement of treatment and welfare of general taxi drivers as prescribed by the Minister of Construction and Transportation," the title "the Guidelines for Use of the Value-Added Tax Reduction Amount (the Ministry of Construction and Transportation Guidelines of Apr. 2005; hereinafter referred to as the "Guidelines")" is "the Minister of Construction and Transportation has used the entire amount of the value-added tax reduction amount for the purpose of improving treatment and welfare of the employees." Unless a majority of workers request them to use it in cash as basic salary, allowance, etc., the taxi transport business operator should manage the use of the value-added tax reduction amount in order to enhance transparency in the use of the value-added tax reduction amount, separately the taxi transport business operator should provide the guidelines for the reduction of the total amount of the tax amount.

2) Progress of the agreement between AA and its trade union

(A) the status of trade unions;

택시운송사업자에 대한 부가가치세액 경감제도가 시행된 1990년대 중반 무렵, 회사택시를 운전하는 근로자들이 조직한 노동조합은 한국노총 산하의 전국택시노동조합연맹(이하 '전택'이라 한다)과 전택 소속이면서도 전택과 노선을 달리하는 전국택시노동조합연맹 ♡♡지역택시노동조합 이하 '지역노동조합'이라 한다. 지역노동조합은 이후 가입 단위노조의 수가 늘어나면서 민주노총 산하의 전국민주택시노동조합연맹(이하 '민택'이라 한다)이 되었다 으로 나뉘어져 있었다. AAA의 노동조합은 지역노동조합에 소속되어 있었으나 1997년경 민택이 설립되면서 민택으로 소속을 변경하였다.

B) Wage Agreements, 1995

1) 전택 ♡♡시지부는 산하 163개 단위노조로부터 임금협정의 교섭・체결을 위임받아 택시회사들로부터 같은 권한을 위임받은 ♡♡택시사업자협의회와 1995. 9. 22. 월 임 금총액을 630,000원에서 697,513원으로 67,513원 인상하되 인상액 중에는 부가가치세 경감세액 중 34,328원을 포함시킨다는 내용의 1995년 임금협정을 체결하였다.

2) AAA를 비롯한 16개 운수회사로부터 위임을 받은 ♡♡택시사업자협의회와 지역노동조합은 1995. 12. 31. 1995년도 임금협정을 체결함에 있어 기본급 및 제 수당 을 인상하면서 「부가가치세 감면분의 직접 수혜분은 임금에 포함하여 계산하였으며, 간접수혜분에 대하여 사업자는 조합원의 복리 후생 증진에 활용한다」라고 명시하였으나, 임금에 반영된 부가가치세 감면분의 구체적인 금액은 명시하지 않았다.

3) 한편, 지역노동조합 산하의 단위노조가 설립된 5개 회사 BB운수 주식회사(이후 상호가 DD운수 주식회사로 변경됨), CC운수 주식회사(이후 상호가 EEE택시 주식회사로 변경됨), FF교통 주식회사, GG운수 주식회사, HH택시 주식회사와 지역노동조합 간의 1995년 임금협정 체결을 위한 단체교섭이 타결되지 아니함에 따라 개시된 노동쟁의 중재신청사건(95쟁의126, 128)에서♡♡시지방노동위원회는 1996. 1. 5. 「전택 ♡♡시지부의 1995년 임금협정서에 따른 기본급 및 제 수당 인상액 67,513원에 34,328원의 부가가치세 경감세액이 포함되어 있고, 지역노동조합에서도 월 임금총액을 697,941원에서 730,552원으로 32,611원 인상하는 경우에는 인상액에 부가가치세 경감세액 중 13,112원을 포함시켰고, 월 임금총액을 646,700원에서 730,552원으로 83,852원 인상하는 경우에는 인상액에 부가가치세 경감세액 중 44,852원을 포함시킴으로써 부가가치세 경감세액의 상당액을 임금에 포함시킨 점을 고려하여, 5개 회사에 대해서 전택 ♡♡시지부의 경우와 같은 수준으로 34,328원의 부가가치세 경감세액을 포함하여 월 임금총액을 646,700원에서 717,500원으로 인상하고, 임금인상에 반영되지 아니한 나머지 경감세액에 대해서는 근로자의 후생복지 등 처우개선 용도로 적절하게 사용하여야 한다」라는 내용으로 중재재정하였다.

C) Wage Agreements, 1996

AAA를 비롯한 21개 운수회사(그 중에는 중재재정 대상이었던 5개 회사 중 DD택시 주식회사를 제외한 BB운수 주식회사, CC운수 주식회사, EE교통 주식회사, GG운수 주식회사도 포함되어 있다)로부터 위임을 받은 ♡♡택시사업자협의회와 지역노동조합은 1996. 11. 4. 1996년도 임금협정을 체결함에 있어 1995년도 임금협정서와 마찬가지로 기본급 및 제 수당을 인상하면서 「부가가치세 감면분의 직접수혜분은 임금에 포함하여 계산하였으며, 간접수혜분에 대하여 사업자는 조합원의 복리 후생 증진에 활용한다」라고 명시하였으나, 임금에 반영된 부가가치세 감면분의 구체적인 금액은 명시하지 않았다.

(d) any subsequent wage agreement;

AAA는 매년 상급단체인 ♡♡택시사업조합과 지역노동조합 사이의 임금협정 결과에 따라 AAA의 노동조합과 개별 임금협정을 체결하여 왔는데, 2001년도 이후의 단체협약이나 임금협정에는 부가가치세 경감세액에 관한 명시적인 규정이 없었다.

(e) agreements and implementation between AA and trade unions;

(1) The agreement of November 14, 2006

2006년경에 이르러 민택과 ♡♡택시사업조합 사이에 1995년도 임금협정에 따라 기본급에 부가가치세 경감세액 34,328원이 포함되어 있는지에 관하여 다툼이 있어 임금협정의 체결이 지연되자, AAA는 3차례에 걸친 협의 끝에 2006. 11. 14. AAA의 노동조합과, 부가가치세 경감세액에 대하여는 AAA가 2006. 11.부터 2007. 6.까지 잠정적으로 근로자 1인당 월 33,000원씩을 기존 임금에 추가하여 지급하기로 하되, 2006. 11. 이전에 상급 단체에서 2007년도 임금협정 및 부가가치세 경감세액에 대한 교섭이 체결되면 그 결과에 따르고 미지급분에 대하여는 재협의하기로 합의하였다.

(2) The agreement dated June 27, 2007 and November 1, 2007

On June 27, 2007, AA made an agreement with the trade union of AA, the wage agreement of 2001, and the collective agreement of 2007, to consult on the method of payment of value-added tax if such negotiation is not made. After all, AA made an agreement on the method of payment of value-added tax to the trade union of AA on November 1, 2007 and the amount of value-added tax reduction from November 31, 2008 to December 31, 2008 to pay 50,000 won per worker in addition to the existing wage, and to pay 50,000,000 won from the reduced portion of value-added tax for the first period of 207 to March 209 under the pretext of workers' meeting.

(3) The agreement of June 20, 2008

In addition to the agreement on June 20, 2008 between AA and the trade union on November 1, 2007, AA shall, in principle, pay in cash the full amount of value-added tax reductions from January 2007 to December 2008. 2. AA has been paying the value-added tax reductions under the Restriction of Special Taxation Act, but on November 1, 2007, a labor-management council has made payment of the value-added tax reductions for 2 years from January 2007 to December 2008 to make the due date for the payment of the value-added tax reductions amount of value-added tax reductions for 17 months from March 2007 to March 1, 2009. However, the difference between AA and its members shall be subject to the agreement on the reduction of value-added tax reductions by 50,000 won per worker per 17 months from the implementation date of the agreement.

(4) The agreement of February 27, 2009

AAA trade union on February 27, 2009 and 1. AA shall install and gradually expand a call card device from 50% (20 units) during the first half of 2009 in order to encourage its members to work. 2. The quarterly school expenses in 2008 shall be paid by March 15, 200, and the fourth quarter school expenses shall be paid by April 15. 3. The amount of value-added tax reductions shall be paid by KRW 3.20,70,000 and KRW 80,000 on April 20. 4. In consideration of the difficulties of the company, the uniform agreed to be paid on November 2009.

(5) The agreement of September 23, 2009

AAA’s trade union on September 23, 2009 and the card terminal on January 1, 200 shall be installed on the previous vehicle on a prompt date (Provided, That this shall not apply to vehicles scrapped in a gold year); 2. quarterly school expenses in April 2008 shall be paid before September 2009 in principle; 3.1) The total amount of reduced tax shall be paid for the amount of reduced value-added tax. From January 2009 to June 2009, six months each month shall be paid 3.6 million won per 60,000 won per person until October 1, 2009. In addition, from July 2009, the agreement is made to ensure that the company does not faithfully pay 3.0,000 won per person for the payment of wages until it reaches an agreement on changes in the terms of labor and management.

(6) The agreement of September 30, 2009

AAA shall supplement the details of the AA’s trade union on September 30, 2009 and the agreement on September 23, 2009, and the labor-management agreement on September 23, 2009 shall continue to exist, and the labor-management shall faithfully comply with it. In principle, for the amount of value-added tax reduced in Article 3-1 of the agreement on September 23, 2009, the total amount of tax to be paid shall be paid. 6 months from January 2009 to June 2009 shall be paid by 360,000 won per person per month until October 1, 2009. In addition, from July 2009, 2009, the difference shall be paid in advance by 80,000 won per person per wage (However, the wage and welfare expenses shall be paid in advance, including indirect wage and welfare expenses).

3. The difference in the proviso clause refers to that the monthly amount of 34,328 won per driver is included in wages. 4. During the agreement period, the parties agreed that the civil and criminal liability for the demand for the reduction of value-added tax is not u300, and that the labor union cooperates with the company so that it does not suffer disadvantages in relation to value-added tax and faithfully implements agreed matters.

(7) The agreement of December 31, 2010

AAA is with the trade union of the AA on December 31, 2010.

1. The reduced amount of value-added tax shall be paid every 95,252 won per person per month (Provided, That it shall be paid 80,000 won to the wages per person and shall be included in taxes, public charges and indirect expenses);

2. It shall include 40,872 won in wages among the abated value-added tax (Provided, That it shall include 34,328 won in taxes, public charges and indirect expenses included in wages);

3. The enforcement date shall be retrospectively from July 1, 2010.

4. The labor and management continued to be effective until a new agreement on the amount of value-added tax mitigation is reached by the labor and management, and the labor and management agreed that the labor and management shall cooperate with no civil and criminal liability and not put the company at a disadvantage in relation to the value-added tax if the company pays the amount of value-added tax mitigation as agreed by the labor and management.

(8) The agreement of March 31, 201

On March 31, 2011, AA entered into a labor-management agreement with the trade union of AA and the labor-management agreement of December 31, 2010, which is the same as the agreement of December 31, 2010, AA added the following: "The amount of value-added tax reduced, the amount of 10,000 won per person shall be paid as full-time allowances to full-time workers

3) Under each wage calculation table attached to the wage agreement of 195, 1996, 201, 2005, and 2008 as applicable to AA, the basic salary that AA pays to workers has been gradually increased by KRW 392,480 in 195, KRW 392,480 in 196, KRW 392,480 in 196, KRW 431,850 in 2001, KRW 521,000 in 205, and KRW 615,000 in order.

4) At the time of a request for a trial, AA asserted that the employee paid a higher amount than the value-added tax reduction amount.

[Ground of recognition] Facts without dispute, Gap evidence 2 through 7, 9, 10, 11, Eul evidence 2, the purport of the whole pleadings

D. Determination

1) Article 100-2 of the Regulation of Tax Reduction and Exemption Act (amended by Act No. 4952, Aug. 4, 1995) introduced a system that reduces 50/100 of the amount of value-added tax payable to general taxi business operators who are liable to pay value-added tax so as to improve their poor treatment and welfare. However, unlike its original purpose, labor-management has frequently occurred due to the problems such as appropriation of the amount of value-added tax reduced to the welfare expenses they had previously borne. Article 106-4(2) of the Restriction of Special Taxation Act (amended by Act No. 7322, Dec. 31, 2004) provides that the amount of value-added tax reduced shall be used only for the purpose of improving treatment and improvement of welfare of general taxi drivers. Article 100-2 of the Restriction of Special Taxation Act (amended by Act No. 7320, Apr. 4, 2005) was amended by the Minister of Construction and Transportation with the principle of value-added tax reduction guidelines.

In light of the legislative intent of the system of reducing the amount of value-added tax imposed on general taxi transport business operators and the legislative intent and amendment details of relevant regulations, even if the labor-management agreed that only a part of the amount of value-added tax reduced is paid and the remainder is included in wages, etc., the amount of the value-added tax reduced shall be deemed to have been paid as wages, etc. in light of the motive, circumstance, etc. leading up to the agreement, etc. of the agreement between the labor-management and management, the amount equivalent to the value-added tax reduced, which is deemed to have been paid by an agreement between the labor-management and management, shall not be deemed to have been used for improving the treatment and welfare of general taxi transport business operators, and thus, the amount equivalent to the value-added tax reduced, which is deemed to have been paid by the agreement between the labor-management and management, shall be deemed to be subject to the additional collection of value-added tax provided for in Article 106-4(3) of the Restriction of Special Taxation Act (see Supreme Court

2) In light of the following circumstances, based on the aforementioned legal principles, comprehensively considering the facts as seen earlier and the overall purport of the arguments as seen earlier, it cannot be deemed that the basic salary paid by AA to an employee after 1995 includes 34,328 won (or 44,852 won) and the value-added tax reduction amount of 13,112 won (or 13,12 won), and no special circumstance exists to deem that the said amount was used for the improvement of workers’ treatment or welfare. Accordingly, the instant disposition is lawful, and the said assertion by AA is without merit.

① When entering into a wage agreement in 195 in which 16 transportation companies including AA and regional trade unions to which AA trade unions belong raise basic pay and allowances, the amount of direct benefits out of the amount of value-added tax reduced was included in the amount of wages. Of the amount of value-added tax reduced tax, the amount of indirect benefits was stipulated as follows: “the amount of indirect benefits shall be used by the business owner to promote the welfare of its members;” while there was the same provision in the wage agreement in 1996 which was entered into between AA and the regional trade union, the collective agreement after 2001 did not explicitly provide for the amount of value-added tax reduced. Moreover, the wage agreement in 195 and 1996 did not specify the amount calculated by including the amount of wages in the amount of value-added tax reduced tax.

② From November 14, 2006 to June 2007, AA and its trade union had a dispute over whether the amount equivalent to the value-added tax reduced, calculated by the wage increase included in the wage increase pursuant to the wage agreement in 1995 and 1996, was continuously included in the wage as the amount of the value-added tax reduced, and during that process, AA and its trade union paid 33,000 won per person for the amount of value-added tax reduced on November 14, 2006 to 33,00 won for the portion of the value-added tax reduced, on condition that even before that time, the higher organization agreed that the negotiation on the wage agreement and value-added tax reduction in the year 2007 should be followed and re-consultation on the unpaid amount.

(3) After that, AA and its trade union made an agreement on November 1, 2007 and June 20, 2008 that the amount of value-added tax shall be paid directly, and where the amount of such tax differs from the actual amount of value-added tax reduced, the difference is deemed to have been paid as part of the indirect costs, welfare welfare funds and wages of union members. Such agreement is based on the premise that the amount equivalent to the value-added tax reduced included in the amount of wage increase pursuant to the wage agreement in 1995 and 1996 is not included in the amount of value-added tax reduced, at least 207, the amount equivalent to the amount of value-added tax reduced included in the amount of wage increase is not included in the amount of wage as the amount of value-added tax reduced, even if the collective agreement becomes null and void, it is difficult to readily conclude that the amount of individual labor conditions, such as wage still remains as the content of the labor contract of the employee subject to the application of the collective agreement, but if new collective agreement is concluded after 2007 days or 197.

④ ♡♡시지방노동위원회의 1996. 1. 5.자 중재재정(95쟁의126, 198)은 AAA가 그 당사자가 아니므로 위 중재재정에서 근로자의 임금 인상액 중 34,328원의 부가가치세 경감세액이 포함된 것으로 결정하였다고 하더라도, 그에 따라 AAA의 경우에도 1995년부터 위와 같은 금액의 부가가치세 경감세액이 임금에 포함되어 지급되었다고 볼 수는 없다.

⑤ Even if it can be deemed that the above amount was included in wages in 1995 and 1996, there is no provision regarding whether and how to pay the reduced amount of value-added tax after the wage agreement in 2001, and there is no provision regarding the payment of the reduced amount of value-added tax. Therefore, it is difficult to deem that the basic pay included the reduced amount of value-added

6. AA reached an agreement on November 1, 2007 and June 20, 2008 on whether the reduced amount of value-added tax was included in wages.

7. AA did not observe the provisions of the instant guidelines, such as not only did it manage separate expenditure books concerning the use of value-added tax reductions, but also did not state the fact that part of the value-added tax reductions are included in the expenditure books or monthly salary specifications.

(8) According to the assertion of AA, AA is paid to an employee more than the actual amount of tax reduced. As such, AA must have discussed the method of handling the amount of value-added tax reduced paid in excess of the employee at the time of agreement with the trade union, but rather, the agreement dated June 20, 2008 and September 23, 2009 state that the amount of value-added tax reduced was not paid to the employee, on the premise that some of the amount of value-added tax reduced was not paid to the employee."

9. AA made it clear in 195 that the wage calculated on the wage calculation table attached to the wage agreement in 2001 and 2005 was increased as the financial resources for the amount of value-added tax reductions, and rather, according to each wage calculation table attached to the wage agreement in 1995, 1996, 201, 2005, 2005, and 2008, the basic wage that AAA pays to an individual has increased since 1995, it would be deemed that the amount of value-added tax reductions in 34,328, which was already included in the wage in 1995, has been continuously included in the wage until now, and it is difficult to view that the amount of value-added tax reductions in 201 and 205 was included in the amount of value-added tax reductions in the wage agreement for 1995, but it is difficult to view that AA had been included in the amount of value-added tax reductions in the existing wage amount for 1314 years or 294 years.

3. Conclusion

Therefore, the claim of this case by AA is dismissed as it is without merit, and it is so decided as per Disposition.

Relevant statutes

▣ 조세감면규제법(1995. 8. 4. 법률 제4952호로 개정된 것)

Article 100-2 (Reduction of Tax Amount to be Paid)

50/100 of the payable amount of the value-added tax shall be reduced for general taxi transport business operators under the Automobile Transport Business Act.

[Newly Inserted by Act No. 1995,8 and4]

▣ 조세특례제한법(2004. 12. 31. 법률 제7322호로 개정된 것)

Article 106-4 (Reduction of Value-Added Tax for General Taxi Business Operators)

(1) 50/100 of the payable amount of the value-added tax shall be paid to general taxi transport business operators under the Passenger Transport Service Act

Reduction shall be made up to the part of the taxable period ending on or before December 31, 2006.

(2) The tax amount abated under paragraph (1) shall be determined by the Minister of Construction and Transportation as a general taxi transport service provider.

It shall be used for the improvement of treatment and welfare of the employees.

[This Article-Newly Inserted by Act No. 731, Dec. 31, 2004>

▣ 조세특례제한법(2006. 12. 30. 법률 제8146호로 개정된 후 2007. 12. 31. 법률 제8827호로 개정되

(2) the Corporation;

Article 106-4 (Reduction of Value-Added Tax for General Taxi Business Operators)

(1) 50/100 of the amount of the payable value-added tax shall be paid for general taxi transport business entities under the Passenger Transport Service Act.

A tax reduction shall be made up to the part of the taxable period ending on or before December 31, 2008.

(2) The abated tax amount under paragraph (1) shall be determined by the Minister of Construction and Transportation in general houses under the Passenger Transport Service Act.

It shall be used for the improvement of treatment and welfare of Si transportation employees.

(3) The Minister of Construction and Transportation shall reduce a regular taxi transport business entity under the Passenger Transport Service Act pursuant to paragraph (1).

The amount of tax reduced shall be used pursuant to paragraph (2) within six months from the expiration date of the report and payment period of value-added

notice to the Commissioner of the National Tax Service or the head of the competent general taxi transport business entity immediately.

(1) Upon receipt of such notice, the Commissioner of the National Tax Service or the head of the competent general taxi transport business entity shall:

The sum of amounts calculated pursuant to the Act shall be additionally collected.

1. Use for improving the treatment and welfare of general taxi drivers provided for in the Passenger Transport Service Act;

Amount of reduced tax

2. Amount equivalent to the interest on the reduced tax amount calculated by the following formula:

Amount equivalent to the interest = Amount equivalent to reduced tax amount under subparagraph 1 ¡¿ Return and payment of value-added tax reduced under paragraph (1)

The period from the date following the end of such period to the date of notifying the amount of penalty tax ¡¿ 3/10,000;

3. Additional tax amount corresponding to 20/100 of the amount equivalent to the reduced tax amount referred to in subparagraph 1.

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▣ 조세특례제한법(2007. 12. 31. 법률 제8827호로 개정된 후 2008. 12. 26. 법률 제9272호로 개정되

(2) the Corporation;

Article 106-7 (Reduction of Value-Added Tax for General Taxi Business Operators)