손해배상(기)
1. Defendant J Accounting Corporation, K, and L are jointly and severally liable to each of the Plaintiffs listed in the “Plaintiff” column of Attached 1.
1. The summary of the case is the case where the plaintiffs who acquired the second subordinated bonds issued by the Co., Ltd. Co., Ltd. on March 6, 2009, third subordinated bonds issued on June 25, 2009, claim compensation for damages incurred by the plaintiffs' investments in subordinated bonds, on the grounds that the financial statements and audit reports attached to the registration statement, and the financial statements and audit report attached thereto, and the settlement status of the credit rating statement in the credit rating statement are windowped accounts.
2. Facts of recognition;
A. On March 6, 2009, M in the second-class LAB Co., Ltd. issued the second-class non-guarantee-based bonds (interest rate of 8.5%, maturity of 8.5%, September 6, 2014, and March 6, 2009) equivalent to KRW 18.5 billion.
The registration statement submitted to the Financial Services Commission on February 16, 2009 includes the statement of confirmation of N, representative director, etc. signed by the director in charge of the report who is the representative director, the 10 period (from July 1, 2007 to June 30, 2008), the 11 half-year period (from July 1, 2008 to December 31, 2008), the financial statements of the 11-year period (from July 1, 2008 to December 31, 2008) and the statement of opinion on the relevant securities of the 10-year financial statements prepared and submitted by the Defendant J Accounting Corporation, an external auditor, the audit report on the 10-year financial statements prepared and submitted on July 23, 2008, the Defendant Korea Credit Rating Bank, and each credit rating statement prepared by the Korea Corporate Assessment Bank.
The above registration statement 23,268 1,86,697 121,687,697 125.22, June 22, 178, 1789 8,347,347 2,042,679 123,0528.06 3.06 106 23,268,268 1,886, 697 121, 1789. 22, 1789. 85. 22, the credit ratio of the total amount of assets for the net income classified as follows, and the contents of the 10 financial statements are the same as those stated in the above audit report:
The defendant J Accounting Corporation shall be in accordance with the accounting standards for the 10th financial statements in the above audit report.