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(영문) 서울남부지방법원 2019.06.28 2018가합110258

회사에 관한 소송

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The Plaintiff is a company established on April 4, 2014 for the purpose of developing the female clothes design and manufacturing products, etc., and listed stocks from May 2, 2017 to C established and operated by the Defendant.

B. The Defendant’s de-listing notification 1) D Accounting Corporation Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

(2) The Plaintiff’s auditor appointed upon approval by the Securities and Futures Commission and appointment by the Securities and Futures Commission (hereinafter “auditor”) shall be deemed to be an external auditor.

On March 22, 2018, the Plaintiff’s financial statements for the fiscal year 2017 (hereinafter “instant financial statements”).

For the following reasons, the audit opinion was rejected on the grounds that the scope of audit was limited.

1. The non-Transparency of monetary transactions, we have found a majority of the details of transactions deposited and withdrawn by the Company through an account, not in the name of the Company, such as the closed company or the name of an individual, and do not have sufficient confirmation or verification of the accurate flow and documentary evidence of such transactions.

2. As a result of reviewing the inventory receipts and disbursements and inventory specifications submitted by the appropriate company, several errors are found in the amount per inventory quantity or per inventory unit.

In addition, I find a number of items in excess of the net real value per stock.

The management may not verify or verify the appropriateness of inventory assets due to the failure to present the revised inventory receipt and inventory statement as of the date of audit report.

3. The appropriate company of the sales claim shall include the sales claim, the other party to the transaction is unclear, and it shall enforce the claim without confirmation of the other party to the transaction in case of half of the sales claim.

We could not confirm or verify the adequacy of sales claims in a alternative way.

We shall accumulate these uncertaintys due to the potential interactions between the above uncertaintys.