손해배상(기)
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Facts of recognition;
A. 1) The Plaintiff is a bank that runs all business related to banking business and trust business as prescribed by the Banking Act. 2) A (hereinafter “A”) is an unlisted corporation established for the purpose of integrated consultation, establishment, and management business of computer systems, and must undergo an accounting audit as prescribed by Article 2 of the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).
3) The Defendant is an accounting corporation established for the purpose of conducting accounting audits under Article 23 of the Certified Public Accountant Act and is an auditor prescribed in Article 3(1)1 of the External Audit Act. (b) The Defendant prepared and publicly announced the Defendant’s audit report 10th period (from January 1, 2010 to December 31, 201), 11th period (from January 1, 201 to December 31, 201), and 12th period (from January 1, 201 to December 31, 201), respectively (hereinafter “instant financial report”).
2) The Defendant stated in the audit report prior to the instant correction that “the instant financial statements are properly indicated from an important point of view in view of the general corporate accounting standards.” 3) The following are indicated in the appropriate opinion of the audit report prior to the instant correction:
(1) Audit report on the financial statements of the tenth year: The period of a company and sales amount, etc. for persons with special relationship during the period of the company shall be KRW 1,807,340,000 and KRW 57,110,000 for each period, and purchase amount shall be KRW 9,976,00 for each period.
In this regard, the debt balance for a person with a special relationship as of the end of the current term and the end of the preceding term is KRW 327,218,00 and KRW 1,619,552,00, respectively, and there is no debt balance.
(2) Audit report on the financial statements referred to in Article 11: The period of a company and sales amount, etc. to persons with special relationship during the period of the company shall be KRW 1,397,345,00 and KRW 1,807,340,000, and purchase amount, etc., respectively.