Seoul High Court 2012Nu35407 (2013.09.04)

(C) The stock transfer price of this case cannot be deemed as the market price at the time of exercising the stock option.

(C) The stock transfer price of this case cannot be deemed as the market price on the date of exercising the stock option since the stock option and the stock transfer date were the most important reason to be prepared in the investment contract.

Article 89 of the Enforcement Decree of the Corporate Tax Act

2013du20752 Global income and revocation of disposition

IsaA

The director of the tax office.

Seoul High Court Decision 2012Nu35407 Decided September 4, 2013

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 the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided