Daejeon High Court 2010Nu960 ( November 18, 2010)

early 2009 Before 2044 (Law No. 29, 2009)

(Incompetence to Trial) Evaluation of Wrongful Acts arising from capital increase increase;

In the case of waiver of preemptive rights to new stocks or acceptance of new stocks at a price higher than their market price with respect to the increase of the capital of a corporation, such profits shall be subject to the inclusion in the gross income regardless of the corporate shareholder or individual shareholder

2010Du29147 Revocation of Disposition of Imposing Corporate Tax

○ Stock Company

○ Head of tax office

Daejeon High Court Decision 2010Nu960 decided November 18, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,