Facts
[X.] Holding AG (the Appellant) had claimed damages of a total of CHF 198'381.25 against [A.D.] (the Respondent). This was based on alleged breaches of warranties in the share purchase agreement dated 30 April 2007 regarding the acquisition of shares and business interests in various companies. The Federal Supreme Court dismissed the appeal of [X.] Holding AG against the decision of the Cantonal Court of St. Gallen, as the defect claims had not been made in a timely manner. Specifically, the following damage claims were involved: 1. Insufficient passive accruals for unpaid personnel expenses at [X.A. AG] in the amount of CHF 170'269.65. 2. Failure to derecognize customer account payments in 2006 at [X.C. GmbH] , resulting in a corrective entry in 2007 of EUR 13'608.-- or CHF 21'904.25. 3. Additional tax assessment for the years 2003 and 2004 totaling EUR 3'856.32 or CHF 6'207.35 at [X.B. GmbH] , as tax-exempt export deliveries could not be substantiated.Considerations
The Federal Supreme Court concluded that the Appellant had not raised the defects in a timely manner. According to the purchase agreement, the buyer had to notify defects in writing within 30 days of their discovery. The lower instance had found that the Board of Directors of [X.A. AG] , of which [F.] was the…