1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. Facts of recognition;

A. Defendant (a) is a general taxi transport business entity, and the Plaintiffs are the taxi drivers who worked for the Defendant from June 2004 to December 201, 2010.

B. The enforcement of measures to reduce value-added tax and subsequent measures thereto were amended on August 4, 1995, and the Regulation of Tax Reduction and Exemption Act was amended on August 4, 1995, and 50/100 of the amount of value-added tax was reduced for general taxi transport business operators. Around that time, the Ministry of Construction and Transportation provided administrative guidance to the general taxi transport business operators to use the amount of value-added tax reduction for improving the treatment and welfare of taxi drivers. (2) Accordingly, the Defendant reflected 34,328 won in the basic salary and allowances that constitute fixed wage items using the amount of value-added tax reduction from mid-195 as the financial resources for the amount of value-added tax reduction from mid-195. Accordingly,

[Defendant Labor Union on December 31 of the same year (hereinafter referred to as “Defendant Labor Union”)]

(3) A wage agreement was made between the superior employer and the trade association to which the Defendant belongs, containing the content that “the direct benefit of value-added tax reduced was included in the amount of wages, and the business entity for the indirect benefit was utilized to promote the welfare of its members.” On January 5, 1996, the Seoul Regional Labor Relations Commission also made an arbitration award that the amount of value-added tax reduced for the Defendant includes 34,328 won out of the amount of basic benefit and increase in allowances under the wage agreement as seen earlier between the five taxi business entities located in Seoul and the above superior trade union. 3) The amount of value-added tax reduced for the Defendant explicitly confirmed that 34,328 won of the amount of value-added tax reduced for the year 195 and 196 was reflected in the basic wage and allowances.