Seoul High Court-2014Nu62632 (2015.04.02)

(C) The shares of this case shall be deemed to have been provided as a reward for the purpose of cooperation.

(2) The shares of this case fall under the category of "money and valuables provided for the exercise of voting rights at the general meeting of shareholders and the cooperation in the operation of the non-party company" and thus, it is reasonable to view the shares

Article 5 of the Act on Special Cases concerning the Procedure of Appeal

2015Du41852 Revocation of Disposition of Imposition of Gift Tax

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Seoul High Court Decision 2014Nu62632 Decided April 2, 2015

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent