A claimant on his capacity filed a case against a company before the court. He requested the court to announce the company's bankruptcy and appoint the general authority of investment as the bankruptcy inspector. He said that the company owed an amount of money to the state and it had failed to pay the debt.

The court ruled that the company should be considered bankrupt. The court also ruled that the general authority of investment should be appointed as bankruptcy inspector.

The company appealed the ruling before the court of appeal. The court upheld the appealed ruling.