"what is said above"is the subject - in English we usually put the subject first.
So it is better to write : "What is said above is important."
2015년 11월 25일
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The "what's said above" is unnecessary and makes the sentence sound wrong, better versions would be:
"what I've (or you've or they've) said above is very important"
Or "it is very importance"
Or "that is very important"