파티게임즈 상장폐지 처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff, including the part resulting from the supplementary participation.
1. Basic facts
A. A (hereinafter “A”) is a corporation listed on the KOSDAQ market as a company that runs the game scaming business, software development and supply business, etc., and the Plaintiff is a shareholder of A who purchased A share certificates at the KOSDAQ market.
The defendant is a corporation that performs the business of opening and operating the KOSDAQ market.
B. On March 21, 2018, the Defendant’s Intervenor (hereinafter “instant auditor”) who is an external auditor under the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”) completed an audit and completed an audit, and prepared, on March 21, 2018, an audit report on the financial statements and consolidated financial statements for the business year 2017, A’s financial statements and consolidated financial statements (hereinafter “the initial audit report of this case”) with the intent to refuse to present opinions on the following grounds.
We have taken into account the influence of the suspected uncertainty disclosed in (Consolidated) financial statements with respect to the following matters:
1. The validity of transactions and the adequacy of accounting have not been sufficiently equipped with adequate and adequate audit evidence for determining the validity of transactions and the appropriateness of accounting for some transactions of the company (transaction related to acquisition of invested shares of the company concerned, lending and collection of funds, acquisition and collection of current profit and loss discount financial assets, acquisition and collection of bonds issued and paid-in discount fees, etc.) by the date of the audit report at the end of the year and thereafter.
2. It is found that there is a lack of internal control on the payment procedure, the board of directors resolution and the minutes records in relation to some transactions arising from internal control relating to the payment of funds.
We could not obtain sufficient and adequate evidence related to the possibility of existence and contingency of foreign debt due to such deficiencies in internal control.
3. Scope of the specially related persons; and