2. The costs of lawsuit are assessed against the plaintiffs.

A. The Plaintiffs held shares of I Co., Ltd. (the former trade name is J Co., Ltd.; hereinafter “I”) as a KOSDAQ-listed corporation.

B. On February 28, 2014, the Defendant submitted an audit report stating that I’s 17th business year (2013) was an external auditor of I, stating that I appropriately stated the financial performance and cash flow of the pertinent fiscal year from an importance point of view in accordance with the International Accounting Standards for the Adoption of Korea.

C. On November 9, 2016, the Securities and Futures Commission decided to take measures such as: (a) investigation and supervision of the I’s financial statements for the 17th business year; (b) excessive appropriation of sales (construction profit) by manipulating the progress rate of construction in substitution for the construction site; (c) the Company did not enter the relevant transaction in its seat even if it acquired stocks of an emergency funeral service held by a person with a special relationship; (d) a penalty surcharge of KRW 60,000,000,000, and three years for the designation of an auditor, after checking the pointed out on the documents submitted on February 4, 2015, and February 25, 2016, including the financial statements included in the above violation of the accounting standards; and (b) a decision was made with respect to the Defendant as to the additional accumulation of the joint fund on account of neglecting the auditing procedure for the public notice of a person with a special relationship; and

Accordingly, on November 9, 2016, K agency announced that "I will suspend trading of I's stocks in order to examine whether I is subject to the substantive examination of listing eligibility due to the violation of accounting regulations in accordance with Article 38 (2) 5 and Article 33 (11) 3 of the Enforcement Rule of the Regulations."

(e) Article 38(2)5(c) and Article 33(11)3(b) of the Regulations on Listing of the KOSDAQ on November 30, 2016.