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(영문) 대법원 2017.06.19 2014다63087
택시부가세환급금
Text

The judgment below

Among them, part against plaintiffs E, K, andO shall be reversed, and it shall be two years from the second period of 2004 to the second period of 2008.

Reasons

The grounds of appeal are examined.

1. The reasoning of the lower judgment and the evidence duly admitted reveal the following.

Defendant (hereinafter “SS corporation”) is a general taxi transport business entity, and the Plaintiffs served as a taxi driver belonging to the Defendant from June 2004 to December 2010.

B. 16 transportation companies including the Defendant, who is a general taxi transport business entity, and the Defendant’s trade union (hereinafter “Defendant trade union”) concluded a wage agreement in 195 that increases the basic salary and the allowance, stating that “The direct benefit portion of the value-added tax reduced is included in the wage, and the indirect benefit portion among the value-added tax reduced amount is used by the business entity for the promotion of the welfare of its members.”

There were the same contents as the supplementary to the wage agreement in 1996, which was concluded by the defendant and the regional trade union.

However, the collective agreement or wage agreement after 2001 did not stipulate whether or not the amount of value-added tax is included in wages or the method of use.

C. Since the mid-195, the Defendant paid 34,328 won to the basic salary and allowances constituting fixed wage items with the financial resources of the value-added tax mitigation amount.

In the wage negotiations concluded for the first time after each of the wage agreements in 1995 and 1996 (based on the basic pay and allowance in 1996, the arbitration wage was calculated according to the demands of the defendant labor union and the defendant's proposal) and thereafter, under the maintenance of the basic wage items and the basic framework of the structure thereof, if a certain rate of increase or increase is determined based on the existing wage amount, a new wage has been calculated by adding the existing wage amount to the existing wage amount.

(e).

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