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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.
Reasons
1. Basic facts
A. The Defendant (formerly changed: M&A) operated a taxi company from Gangdong-gu Seoul N (hereinafter “Nrolling stock company”) as a general taxi transport business entity under the Passenger Transport Service Act, and transferred the garage to the Seoul Northern-guO on November 30, 2013, and changed to the current trade name.
B. The Plaintiffs served as a taxi driver belonging to the Defendant and retired from office on November 30, 2013, respectively.
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 issued an administrative guidance to the effect that general taxi transport business operators shall use the amount of value-added tax reduced through each City/Do in compliance with the purpose 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 to the taxable period ending on December 31, 2006 with respect to a general taxi transport business entity under the Passenger Transport Service Act until the taxable period ending on December 31, 2006. (ii) When the Minister of Construction and Transportation newly establishes Article 106-4 that "the reduced tax amount pursuant to paragraph (1) shall be used for the improvement of treatment and welfare of general taxi transport business entities under the Passenger Transport Service Act as prescribed by the Ordinance of the Ministry of Construction and Transportation," the Minister of Construction and Transportation shall use the total amount of the reduced value-added tax for the purpose of improving treatment and welfare of workers only for the purpose of improving welfare, and shall pay the same in cash to each worker as the basic pay, allowances, welfare expenses, etc., and detailed