Seoul High Court 2013Nu8952 ( October 16, 2013)

Cho High Court Decision 201No3307 ( December 30, 2011)

(C) If the shares are transferred without permission and there is no evidence to prove that the shares are invalid, and the shares are not in conformity with due process of a prior trial (or national succession)

(1) Although the substance of the shares is alleged to be invalid due to the transfer without permission, the shareholders of the issuing corporation are deemed to have managed all of the corporations and shares as representative directors, since there is no evidence to acknowledge that the transfer income tax on the transfer of shares is null and void due to the transfer without permission by all related parties, it is illegal because there is no evidence to

2013Du2462. Invalidity, etc. of the imposition disposition of capital gains tax

1. The HongA 2. GimB

1. Class 2 of the tax office; and

Seoul High Court Decision 2013Nu8952 Decided October 16, 2013

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by