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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance cited in this case is as follows, and the reasoning of the judgment of the court of first instance is identical to the ground of the judgment of the court of first instance, since Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are as follows.
The 4th judgment of the court of first instance is deemed to have "unfairly borne".
The fourth and seventh written judgment of the court of first instance (hereinafter “Defendant 15”) shall be deemed as the “Defendant 15, 2012” (hereinafter “Defendant 15”).
The following is added to the 5th written judgment of the first instance. 4 pages.
(2) The instant provision of the former Venture Business Act differs from the former Income Tax Act, which aims at imposing tax on the earned income, as it is to give predictability to stock options in exercising the difference-type stock option, and to prevent the excessive cash spending by venture business. As such, it is difficult to view the instant provision as a special provision that takes precedence over the former Income Tax Act.)
Meanwhile, the Plaintiff asserts that Article 11-3 (1) 2 of the former Enforcement Decree of the Venture Business Act applies only to the case (the method of giving the difference between the exercising price of stock option and the market price as cash or treasury stock) and that Article 11-3 (1) 1 of the former Enforcement Decree of the said Act (the method of issuing new stocks or granting treasury stocks at the exercising price of stock option) does not apply to the case of the same stock option, despite exercising the same stock option, in the case of Article 11-3 (1) 1 of the former Enforcement Decree of the said Venture Business Act and Article 11-3 (1) 2 of the said Enforcement Decree, the instant provision also applies to the case of Article 11-3 (1)
However, Article 11-3 (1) of the former Enforcement Decree of the Venture Business Act classify the method of exercising stock options.