1. The plaintiffs' primary claims and conjunctive claims are all dismissed.

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

(b) the facts of the basis;

A. The Defendant is a general taxi transport business entity, and the Plaintiffs were working or worked as a taxi driver belonging to the Defendant from 2007 to 2014.

B. A general taxi transport business entity is obligated to pay in cash to general taxi drivers (referring to general taxi drivers) within one month from the end of the deadline for payment of value-added tax after the reduction of the amount equivalent to 90/100 of the amount of value-added tax, which was 50/100 in around 2007, but later increased to 90/10,95/100 in order.

Relevant Acts and subordinate statutes are as follows:

* Article 106-7 of the Restriction of Special Taxation Act (Reduction of Value-Added Tax for General Taxi Business Operators) (1) 99/100 of the amount of value-added tax shall be reduced for general taxi transport business operators under the Passenger Transport Service Act and the Enforcement Decree of the same Act (hereafter referred to as "general taxi transport business operators" in this Article) by the taxable period ending on or before December 31, 2018.

(2) A general taxi transport business entity shall pay in cash an amount equivalent to 90/100 of the amount of value-added tax payable among the amount of reduced tax under paragraph (1) to a general taxi driver under the Passenger Transport Service Act (hereafter referred to as "general taxi driver" in this Article) within one month from the end of the payment deadline for the final return and payment of value-added tax reduced as determined by the Minister of Land, Infrastructure and Transport.

In such cases, a general taxi transport business entity shall notify general taxi drivers that the cash paid is the amount of value-added tax reduced.

C. Accordingly, from around 2007, the Defendant prepared a statement of payment of value-added tax reductions (hereinafter “instant payment statement”) on a quarterly basis, and the Defendant’s general taxi belonging to the Defendant, including the Plaintiffs.