Seoul High Court 2012Nu16208 ( December 05, 2012)

early 2011west 2163 ( October 26, 2011)

(Incompetence) It shall be assessed according to the supplementary evaluation method in view of the cumulative loss at the time of capital increase increase.

The purpose of the supplementary assessment is that, if the issue of management is designated within three months before or after the evaluation base date, the supplementary assessment method shall be followed by the supplementary assessment method, taking into account the fact that the normal trade is made by reflecting the reasonable market price after a certain period of time, even if the issues of management are designated before or after the designation.

2012Du28919 Revocation of Disposition of Imposition of Gift Tax, etc.

Kim Jong-soo et al.

Head of Eastern Tax Office

Seoul High Court Decision 2012Nu16208 Decided December 5, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final