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1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The grounds for the judgment on this part of the claim are as follows: (a) except for the addition of the “amount of reduced tax” corresponding to 90/100 of the amount of value-added tax” in the front of the last 5th sentence of the judgment of the court of first instance, and as such, it is identical to the entry of the “1. Basic Facts” under the text of Article 420 of the Civil Procedure Act.
2. Determination on the plaintiffs' claims
A. (1) The plaintiffs claim related to the amount of value-added tax reduced (1). The provision on the reduction of value-added tax in this case and the guidelines for the use of the amount of value-added tax reduced by the Ministry of Land, Infrastructure and Transport pursuant thereto provide that a general taxi transport business entity shall pay the amount of the reduced amount in cash to a general taxi transport business entity instead of being reduced by 90/100 of the amount of the value-added tax payable by the relevant transport business. The defendant, who is a general taxi transport business entity, paid part of the amount of the value-added tax reduced for seven years from May 2010 to May 2017 to the plaintiffs, who are his/her employees, is obligated to return the unpaid portion of the amount of the value-added tax reduced. 2) Therefore, the defendant is obligated to return the unpaid portion of the amount of the value-added tax reduced to the plaintiffs to a general taxi transport business entity who is a general taxi business entity. Therefore, the former Restriction of Special Taxation Act (amended by Act No. 10285, May 14) does not belong to a general taxi transport business entity.
In addition, such a legal doctrine likewise applies even after the provision of Article 106-7 was amended by Act No. 10285 on May 14, 2010 (see Supreme Court Decision 2017Da222016, Dec. 27, 2018). 3. In addition, the Ministry of Land, Infrastructure and Transport is a general taxi.