Affirmance of Dissolution Dismissal Due to Untimely Revision Based on Post-Finality Facts

The appellate court affirmed the dismissal of a revision request filed after a lower court dissolved a company due to the lack of a mandated audit body, following the late submission of an initial appeal against the dissolution order. The court reasoned that under the relevant procedural law, a revision based on newly discovered, significant facts requires that those facts existed at the time of the original proceeding despite reasonable diligence to present them earlier; however, the crucial fact cited—the subsequent election of a new audit body—occurred *after* the initial decision became final due to the missed appeal deadline, thus failing to meet the prerequisite that the significant fact must have pre-existed the earlier proceedings.