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(영문) 부산지방법원 2017.03.17 2016나50143
부가가치세 환급금 청구
Text
1. Revocation of the first instance judgment.
2. The Defendant each of the Plaintiffs’ KRW 1,800,000 and each of them shall be from February 16, 2016.
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 of the Restriction of Special Taxation Act by Act No. 732 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.