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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu19696 (Law No. 23, 2013.08)
Title
The acquisition price shall not be deemed as the acquisition price, less the net debt of the bank from the agreed value of the acquisition price of the company.
Summary
As long as A has agreed to accept KRW 00 of the net debt of the bank of the non-party company with respect to the transfer of the instant shares, in calculating the transfer value of the instant shares, it is reasonable to the extent that the Plaintiff deducts the remainder after deducting 00 won repaid from the non-party company
Cases
2013Du20349 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
-Appellee
Park AA
Defendant-Appellee
-Appellant
The director of the tax office.
Judgment of the lower court
Seoul High Court Decision 2012Nu19696 Decided August 23, 2013
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
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 under Article 5 of the same Act. It is so decided as per Disposition by