beta
(영문) 서울고등법원 2020.12.10 2020누38746

징계통보처분취소

Text

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

Reasons

1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the parts which are dismissed or added as follows, and thus, it shall be quoted as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

(Other, the grounds alleged by the Plaintiff in the trial while filing an appeal are not significantly different from the contents alleged by the Plaintiff in the first instance trial, and even if all the evidence submitted in the first instance and the trial are examined, the findings of fact and the judgment of the first instance court that rejected the Plaintiff’s assertion are justifiable). [In addition, the part to be dismissed or added] 26th 7th 7th 201, “ June 30, 2016.”

Then, at the bottom of the first instance judgment 29, the Plaintiff presented the opinion that “The possibility of dispute exists if the compliance team in B discontinues the loan and claims the full overdue interest accrued during the suspension period” is added to the Plaintiff’s authority to determine the extension of the loan and the need to improve the financial structure by comprehensively taking into account the possibility of such civil petition and the need to improve the financial structure through the rationalization of the size of the loan.”

From the bottom of the judgment of the first instance to the bottom of 30 pages 29 up to the bottom of 1st 30 up to the following:

㈎ 인정사실 ① F의 2012년 회계연도 감사를 수행한 회계감사인은 2013. 3. 15. “2011. 12. 31. 이후 감사계약이 이루어졌기 때문에 2011. 12. 31.자 재고자산의 실사에 입회할 수 없었고, 그 밖의 감사절차에 의해서도 위 일자의 재고자산에 대해 만족할 수 없었다.”는 취지에서 한정의견을 표시하였다.

② An accounting auditor who audited the fiscal year 2015, respectively, BH and E, also was appointed as an accounting auditor on March 31, 2016.