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(영문) 대전고등법원(청주) 2017.07.04 2016나12855

회계장부등 열람등사 청구

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1. Revocation of the first instance judgment.

2. The Defendants are attorneys-at-law, certified public accountants, and other persons.

Reasons

1. Basic facts

A. Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a stock company established under the Commercial Act on September 27, 2001 for the purpose of all the transmission network service business and any business incidental thereto, and Defendant C is the representative director of the Defendant Co., Ltd.

B. On May 24, 2013, the Plaintiff and D (hereinafter “Plaintiff, etc.”) filed a lawsuit against the Defendants, including revocation of the resolution of the general meeting of shareholders, around 2012, and thereafter on May 24, 2013, the Plaintiff, etc.: (i) guaranteed Defendant C’s right to manage the Defendant Company by December 31, 2018 (Provided, That the period until December 31, 2018, when Defendant C was unable to perform his/her duties due to resignation, illness, or any other reason; hereinafter “period of guarantee of management rights”) and did not interfere with the exercise of management rights; (ii) the Defendants guaranteed the Plaintiff’s status as an auditor during the period of guarantee of management rights; and (iii) the Defendant Company paid the Plaintiff, etc. KRW 3 million each month from July 1, 2013 to the expiration of the period of guarantee of management rights; and (iv) the amount equivalent to 2.5% of annual income of the Defendant Company exceeds KRW 36 million after the settlement of accounts without delay.”

C. On June 30, 2013, the Plaintiff assumed office as an auditor of the Defendant Company, and currently holds 23.5% of the shares of the Defendant Company.

The Plaintiff demanded the Defendant Company to submit data on the settlement of accounts, including the financial statements in 2013 and 2014 from January 2014 to January 2015. The Defendant Company submitted to the Plaintiff the relevant year’s tax settlement statement and sales statement, etc., but did not submit a detailed statement on the settlement of accounts from 2013 to 2015 (hereinafter “the details of the passbook transaction”).

E. The plaintiff is based on Article 412 of the Commercial Act through the lawsuit of this case.