beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu12135 (Law No. 26, 2013.09)
Case Number of the previous trial
Seocho 2012west 1328
Title
(B) that there is a benefit of donation by participating in the capital increase with capital increase in accordance with the method of allocation to a third party (negative)
Summary
(1) It cannot be deemed that the issue price at the time of the increase of the summary does not exceed the scope of the discount rate under the Securities Issuance Regulations or there is no benefit of donation deemed to be no benefit of donation solely on the ground that the Financial Supervisory Service has approved it
Cases
2013Du22000 Revocation of Disposition of Imposing gift tax
Plaintiff-Appellant
KimA
Defendant-Appellee
The head of Yangcheon Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu12135 Decided September 26, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.