스피드 바카라사이트

①Even though the partnership agreement requires a notice of termination to be submitted in writing, the email notice given by the 스피드 바카라사이트 to terminate the partnership agreement can be regarded as a legitimate notice of termination under the partnership agreement.

②Evaluation method of partnership property: The most appropriate method used to evaluate the partnership property will be to add the value of goodwill, which is calculated by “applying the discounted cash flow method,” to the net asset of the hospital.

③The defendants argued to the effect that the hospital did not have goodwill because goodwill did not arise when the hospital was evaluated in accordance with the Inheritance and Gift Tax Act. However, it is hard for the court to accept the argument because the evaluation method of shares in non-listed companies under the Inheritance and Gift Tax Act does not fully reflect a company’s goodwill and capability to generate profits in the further.

④ Defendants alleged that the asset appraiser had committed the mistake of admitting the doctor's retirement age as 10 years, even though it was appropriate to assume the duration of goodwill as 5 years in evaluating the goodwill of the hospital in this case. Evaluation results provided by an appraiser who swear in accordance with the established court procedure or who is retained by the court on the basis of his professional knowledge and experience should be respected unless there is a material error, such as the appraisal method being inconsistent with the rule of thumb or irrational, etc. Given that the hospital is still open for business to this date when four years has lapsed since the 스피드 바카라사이트 withdrew from the partnership and there is no circumstance under which the defendants are likely to suspend operation in the near future, the court does not see that the calculation of ten years by the appraiser as the duration of goodwill is unreasonable.

⑤ Plaintiffs argued that in calculating the value of goodwill under the discounted cash flow method, income tax should be taken into account, but the hospital was not a corporation under the Income Tax Act, and there was no corporate tax. Since the 스피드 바카라사이트 and the defendants are responsible for paying income tax, income tax cannot be deducted in evaluating the value of the hospital.

The 스피드 바카라사이트 and the defendants executed the partnership agreement under which they would jointly run the hospital that they established by contributing capital. The 스피드 바카라사이트 sent an email notice of termination of the partnership to the defendants three years after the execution of the partnership. The defendants alleged that the email notice was illegitimate because it was not given in writing. They further alleged that goodwill would be zero if assets were evaluated pursuant to the Inheritance and Gift Tax Act. Against this backdrop, the 스피드 바카라사이트 filed this suit against the defendants to seek the evaluation of assets, including goodwill in a legitimate manner.

①The key issue was the defendants’ allegation that goodwill of a hospital should be evaluated in accordance with the Heritance and Gift Tax Act. However, the court ruled that the discounted cash flow method was an appropriate evaluation method instead of the Heritance and Gift Tax Act, accepting the 스피드 바카라사이트’s argument.

②The defendants also alleged that the survival duration of goodwill should be five years and income tax should be deducted in evaluating goodwill. However, the court did not accept the defendants’ allegation and accepted the 스피드 바카라사이트’s argument that the survival duration of goodwill was ten years and income tax was not deductible.

③In particular, the defendants unfairly attempted not to disclose the assets of the hospital and argued that certain assets were not subject to evaluation falsely saying that they were subject to lease. However, we made efforts to identify the status of assets as fully as possible, visiting the hospital several times. Even though the appraiser submitted a report that was significantly unfavorable to the 스피드 바카라사이트, we successfully convinced the court that income tax should not be taken into account in evaluating goodwill. We calculated the value of goodwill without taking into account of income tax, and sent the calculation result to the appraiser. The appraiser also admitted that our calculation was right. As such, we aggressively represented our client and were able to help the client win the lawsuit.