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(영문) 창원지방법원 2015.11.26 2012가합31673

손해배상(기)

Text

1. All lawsuits against Defendant H Co., Ltd. by Plaintiffs B, C, and E shall be dismissed.

2.(a)

Defendant J and M jointly.

Reasons

1. Defendant H Co., Ltd. (former trade name: I; hereinafter “Defendant Co., Ltd.”) as a party to the underlying facts is a corporation engaging in boiler manufacturing business, etc. and listed stock certificates issued on April 30, 2009 at the KOSDAQ established by the Korea Exchange (hereinafter “Korea Exchange”).

The term of office of the defendant 1 J 201 from February 16, 2001 to June 28, 2012, the representative director L 2 L 204 to June 28, 2012 from February 10, 2004 to June 28, 2012, 3 M 3N 4 N / internal directors (financial officer) from February 10, 2004 to June 28, 2012 from March 27, 2009 to June 27, 2012 from March 27, 2009 to June 28, 2012, from June 201 to June 31, 2007 to June 28, 2012 to the auditor, J, M, N (hereinafter referred to as "the above defendants' general name as the director or auditor of the company as follows.

Defendant K Accounting Corporation (hereinafter “Defendant K Accounting Corporation”) is an accounting corporation established for the purpose of performing duties of accounting audit, etc. pursuant to Article 23 of the Certified Public Accountant Act, and is an auditor who has audited the Defendant Company under the Act on External Audit of Stock Companies (hereinafter “Act”).

The Plaintiffs traded the purchase and sale of the Defendant Company’s shares from October 8, 2009 to September 27, 2012, as shown in the attached Table 2 in the KOSDAQ market.

Defendant Company’s window dressing accounting, business report, etc. submitted the Defendant Company’s business report, etc.: (a) substitute the cost of the construction project expected to incur loss or the cost of the construction project already perceived in violation of the accounting standards from around 2007 to August 201; (b) adjusts sales by manipulating the construction progress rate by means of understating the estimated cost of the construction project expected to incur loss; and (c) underappropriating the transferred cost of the construction loss appropriation liabilities for the period from January 1, 2008 to December 31, 2008; and (d) period 8 from January 1, 2008 to December 31, 2008 to September 9, 2009.