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”) shall be a company established for boiler manufacturing business, etc.

(2) Defendant C, D, E, F, and G (hereinafter referred to as the above Defendants collectively referred to as “Defendant executives”) are those who were directors or auditors of the Defendant Company, as listed below: < Amended by Presidential Decree No. 20134, Apr. 30, 2009; Presidential Decree No. 2020, Apr. 30, 2009>

The Defendant Accounting Corporation (hereinafter referred to as the “Defendant Accounting Corporation”) shall be the Defendant Accounting Corporation (hereinafter referred to as the “Defendant Accounting Corporation”) who is working on February 10, 2004 between February 10, 2004 and June 28, 2012, C, the working period of the Defendant C, the representative director of February 10, 2004 to June 28, 2012, from February 10 to June 2012, 2004 to June 28, 2012, 4 F, directors and internal directors (financial officials) of February 10, 2004 to June 28, 2012, from March 27, 2009 to June 27, 2012, between outside directors of March 5, 2007 to June 28, 2012.

A) As an accounting firm established for the purpose of performing the duties of accounting audit, etc. under Article 23 of the Certified Public Accountant Act, an auditor is an auditor who has prepared an audit report on each of the financial statements of the Defendant Company for the 8 business years (from January 1, 2008 to December 31, 208), 9 business years (from January 1, 2009 to December 31, 2009) and 10 business years (from January 1, 2010 to December 31, 2010) and 10 business years (from December 1, 2010 to December 31, 201). The Plaintiffs are those who have traded the shares of the Defendant Company in the KOSDAQ as listed in attached Form 9.

B. The Defendant Company 1 submitted the window dressing accounting and business report, etc. of the Defendant Company from around 2007 to August 201, 201, replaced the cost of construction project expected to incur loss or the cost of construction project that had already been recognized as a new construction project in violation of the accounting standards, and calculated the estimated cost of construction project anticipated to incur loss by excessively adjusting the construction progress ratio, and underappropriating the sales revenue in excess of the estimated cost of construction project, and underappropriating the estimated cost of construction loss appropriation liabilities for the eight to eleven half-year period.