Seoul High Court 2008Nu35578 ( November 25, 2009)

Method of assessment of unlisted shares, if shares are paid most;

In the event of the fictitious payment of stock price, the stock company seems to have lent the best payment to the shareholders and can be deemed to have paid the stock price in subrogation. Therefore, in the evaluation of the transfer value of stock, the net asset value of the stock including this bond shall be assessed, but it shall not be included in the case where there are special circumstances such as the

The contents of the decision shall be the same as attached.

All appeals are 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 grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided