(심리불속행)주식소각 목적으로 자기주식을 취득한 사실이 확인되므로 자기주식 취득은 유효함[국패]
Seoul High Court 2012Nu2881 (Law No. 10, 2014)
(C) The acquisition of its own shares is effective because it is confirmed that it has acquired its own shares for the purpose of stock retirement.
(1) The acquisition of treasury shares for the purpose of stock retirement shall be effective in view of the fact that it acquired treasury shares upon the request of its summary shareholders for the return of investment funds, entered in the minutes of the board of directors meeting that it acquired shares for the purpose of stock retirement, explicitly stated the externally, and completed the stock retirement through a temporary general meeting of shareholders.
2014Du2645 Revocation of Disposition of Imposing Corporate Tax
AACoa Ltd. (former trade name: BB Trade Cooperation Corporation)
the director of the tax office of Western
Seoul High Court Decision 2012Nu28881 Decided January 10, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by