1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. On November 30, 2013, the Defendant, as a general taxi transport business entity under the Passenger Transport Service Act, was operating a taxi company in Gangdong-gu Seoul N, but transferred the garage to the O in Gangnam-gu, Seoul and changed its trade name.

(hereinafter referred to as M Co., Ltd and the defendant are only the defendants in total).

The Plaintiffs served as Defendant taxi drivers and retired from their office on November 30, 2013.

C. In order to improve the treatment and welfare of general taxi drivers, the Act on the Regulation of Tax Reduction and Exemption was amended by Act No. 4952 on August 4, 1995, and 50/100 of the amount of value-added tax paid to general taxi transport business operators under the former Automobile Transport Business Act was reduced. At that time, the Ministry of Construction and Transportation provided administrative guidance to the general taxi transport business operators through each City/Do to use the amount of value-added tax reduced in line with the purport of the amendment of the Act.

Article 106-4 of the Restriction of Special Taxation Act (amended by Act No. 7322 of Dec. 31, 2004) provides that “(i) 50/100 of the payable amount of the value-added tax shall be reduced for a general taxi transport business entity under the Passenger Transport Service Act until the taxable period ending on December 31, 2006.”