손해배상(기)
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
(a) In the process of the audit of D Co., Ltd., this auditor could not carry out a normal audit procedure with respect to the financial statements presented by the company due to the restriction on the scope of audit by the company described below.
The Company failed to provide sufficient evidence to this auditor to verify the source of expenditure, disbursement officer, and normal business relations with respect to the details of funds including large short-term loans of KRW 4406 million, advance payment of KRW 2806 million, and this auditor failed to obtain adequate and adequate evidence related to the existence of transfer deposit certificates that amount to KRW 11,70 million included in short-term financial products as of the balance sheet.
In addition, the company failed to present the detailed details of the restricted deposit account and the security guarantee provided to the auditor, and this auditor could not obtain sufficient and adequate evidence of the completeness of the liabilities related to bills and checks, and it could not obtain sufficient and adequate evidence of the existence of inventory assets of 161.4 million won since it was unable to conduct an on-site inspection, and it could not obtain sufficient and adequate evidence of the existence of inventory assets, and it did not receive a management certificate from the representative director to secure the credibility of the executive statements made during the audit process.
This auditor does not express his opinion on the financial statements because of the importance of the influence on the financial statements of the matters described in the above sentence.
1) Defendant B Accounting Corporation (hereinafter “Defendant B”)
A) D Co., Ltd. (former trade name: E, 1979. Dec. 4, 1979 and listed on the KOSDAQ on Nov. 5, 1993, and its trade name was changed to “Co., Ltd. D” on April 1, 2009;
hereinafter referred to as “D”
On March 21, 2008, after conducting an audit of financial statements for the fiscal year 2007, the audit opinion on the refusal of opinion is as follows.