손해배상(기)
1. Defendant B, C, D, E, F, G, H, I, J, K accounting corporation, L, and M are written in the column of “Plaintiff” in the respective cited amount sheet in the annexed sheet.
1. The summary of the case is that the plaintiffs who acquired the second subordinated bonds issued by the Dispute Resolution Co., Ltd. on March 6, 2009, the third subordinated bonds issued on June 25, 2009, and the financial statements and audit report attached to the registration statement, and the audit report thereof, and the settlement status of the credit rating statement are divided accounting, and the case is that T Group Chairperson Chairperson, the director of the Dispute Resolution Co., Ltd. and the director in charge of the report and the director in charge of the accounting company, the external auditor, the certified public accountant belonging to the company entrusted with the recruitment, the securities company entrusted with the recruitment, the credit rating company in charge of the credit rating business, the credit rating company and the Financial Supervisory Service, and the Republic of Korea, seek liability for the damages
2. Facts of recognition;
A. On March 6, 2009, the second higher-ranking bonds issued the second lower-ranking bonds (interest rate of 8.5%, maturity of 8.5%, September 6, 2014; March 6, 2009) equivalent to KRW 18.5 billion.
㈜S이 2009. 2. 16. 금융위원회에 제출한 증권신고서에는 대표이사인 피고 C, 신고업무담당이사인 피고 J이 서명한 대표이사 등의 확인서명서, 제10기(회계기간 2007. 7. 1.부터 2008. 6. 30.까지), 제11기 반기(회계기간 2008. 7. 1.부터 2008. 12. 31.까지) 재무제표, 주관회사인 피고 O㈜의 당해 증권에 대한 의견서가 포함되어 있고, 외부감사인인 피고 K 회계법인이 2008. 7. 23. 작성제출한 제10기 재무제표에 대한 감사보고서, 피고 P㈜, Q㈜가 작성한 각 신용평가서가 첨부되어 있다.
The above registration statement shall contain the following descriptions with respect to the financial status of the LAS, and the contents of the 10th financial statement shall be the same as those stated in the above audit report:
The defendant KK Accounting Corporation has properly indicated the 10th financial statements in the above audit report from the viewpoint of importance in accordance with accounting standards.
The ratio of credit to the total assets of the net income per se to the ratio of BS.