1. The Defendant: (a) KRW 450,928 to Plaintiff L, as well as 5% per annum from June 16, 2011 to September 26, 2013; and (b).

1. As the government has implemented measures to reduce value-added taxes for general taxi transport business entities from 1995, Defendant Company was subject to the refund or payment of value-added taxes already paid.

Although the Defendant Company pays the full value-added tax that was refunded or reduced as such (hereinafter “value-added tax reduction”) to the Plaintiffs, who are taxi drivers under its jurisdiction, the Plaintiffs asserted that part of the value-added tax reduction tax that was incurred from October 1, 2004 to December 31, 2010 did not be paid to the Plaintiffs, and seek the payment of the amount payable against the Defendant Company.

2. Facts of recognition;

A. The Defendant Company (the name before May 19, 2009, whose trade name has been changed, is a general taxi transport business entity; and the Plaintiffs are taxi drivers who worked in the Defendant Company between June 2004 and December 2010.

B. Along with the enforcement of measures to reduce value-added tax and the amendment of the Regulation on Tax Reduction and Exemption (1) on August 4, 1995, 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 issued administrative guidance to the general taxi transport business operators to use the amount of value-added tax reduced to improve the treatment of taxi drivers and improve their welfare.

(2) As a result, the Defendant Company reflected 34,328 won as the source of value-added tax reductions from the middle half of 1995 in the basic salary and allowances constituting fixed wage items, and thereby, the wages of taxi drivers under its jurisdiction increased accordingly.

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

The amount of direct benefits of value-added tax reduced among the superior workers to which the defendant corporation belongs and the trade associations to which the defendant corporation belongs shall be calculated by including the amount of direct benefits, and the amount of indirect benefits.