A. The party status 1) Defendant A Co., Ltd. (former trade name: B; hereinafter “Defendant Company”).

) The Korea Exchange (hereinafter referred to as the “Korea Exchange”) is a company engaged in boiler manufacturing business, etc.

(2) The Defendant C Accounting Corporation (hereinafter “Defendant C Accounting Corporation”) is an accounting corporation established to perform the duties of accounting audit, etc. under Article 23 of the Certified Public Accountant Act, which was established on April 30, 2009 at the KOSDAQ market, and is an auditor who has audited the Defendant Company under the former Act on External Audit and Inspection.

3) The Plaintiff (Korea Post under the jurisdiction) entered into a discretionary investment contract with a glass Asset Management Co., Ltd. and ADD Asset Management Co., Ltd., and entered into a transaction to purchase and sell the shares of the Defendant Company, as described in the attached Table 1 from July 14, 2011 to July 17, 2012. (b) The Defendant Company, from around 2007 to August 201, substituted the cost of the construction project anticipated to incur loss or the construction project that had already been recognized as having already been sold in breach of the accounting standards with a new construction project, and adjusted the construction progress rate in the manner of calculating the estimated cost of the construction project so as to understating the estimated cost of the construction project, and using the reduced amount of charged liabilities for the appropriation of the construction loss from January 14, 201 to July 17, 2012, from October 1, 201 to 10 to 110. 21, 2010 through 13. 10.1.2

Drafting false financial statements

(hereinafter referred to as “the instant division account”). The amount on the financial statements divided for each business year is over-paid or under-paid by the actual amount (won).