손해배상(기)
1. All appeals by the plaintiffs and the defendants are dismissed.
2. The costs of appeal shall be borne by each party.
purport, purport, and.
Basic Facts
H is a juristic person established pursuant to the Mutual Savings Banks Act for the purposes of receiving deposits and installment savings deposits and lending funds, and was declared bankrupt by the Seoul Central District Court on September 7, 2012.
(hereinafter “H” without distinguishing before and after the bankruptcy. Defendant C is the largest shareholder of H and the president, who actually controlled H, and was in general in charge of H’s business through executives and employees of H’s representative director, managing director, etc., and Defendant D is the person who served as the managing director from August 26, 2004 to May 1, 2007, and as the representative director from May 2, 2007.
Defendant F Accounting Corporation (hereinafter “Defendant F”) was an accounting corporation established under Article 23 of the Certified Public Accountant Act, and was appointed as H’s auditor pursuant to Articles 2, 3(1) and 4 of the Act on External Audit of Stock Companies (hereinafter “Act”), and performed the accounting audit of H during each fiscal year (from July 1, 2005 to June 30, 201).
H’s provisions related to asset soundness classification for loan claims shall be classified into regularly classifying the asset soundness of loan claims and accumulate and maintain an adequate level of bad debt allowances (Article 22-2(1)2 of the former Mutual Savings Banks Act (amended by Act No. 10175, Mar. 22, 2010); Article 11-3(2) of the former Enforcement Decree of the Mutual Savings Banks Act (amended by Presidential Decree No. 22401, Sept. 20, 201); Article 36(1)1 of the former Regulations on Business Supervision of Mutual Savings Banks (amended by Act No. 2011-21, Nov. 21, 201); the asset soundness classification shall be classified into five stages of “ordinary”, “principle”, “fixedness”, “resumedness”, “resumed losses”, and “presumed losses” based on the total claims of a borrower unit.
(Article 36(2) and (4) of the above Regulations. Among the asset soundness classification for loan claims, “normal” is the details of financial transactions and credit standing.