A. The status of the parties 1) Defendant K Co., Ltd. (hereinafter “Co., Ltd.”) was changed to “Co., Ltd.” on March 30, 2007, “Co., Ltd. M” on March 29, 2011, and as of March 28, 2012.

Defendant K hereinafter referred to as “Defendant K

) The Korea Exchange (hereinafter “Korea Exchange”) established on October 4, 1997 and on November 8, 2001 shall be hereinafter “Korea Exchange”).

(2) For the 12 business years (from January 1, 2008 to December 31, 2008) and 13 business years (from January 1, 2009 to December 31, 2009) of the KOSDAQ, Defendant Taesung Accounting Firm and Taesung Accounting Firm are an accounting firm established to conduct an accounting audit pursuant to Article 23 of the Certified Public Accountant Act, and Defendant Taesung Accounting Firm are an auditor who prepared an audit report on each of the financial statements for the 14 business years (from January 1, 2010 to December 31, 201) of Defendant K, and for the 14 business years (from January 1, 2009 to December 31, 2009) of Defendant K. < Amended by Act No. 9921, Dec. 31, 2010>

(3) The Plaintiffs traded Defendant K’s shares on the KOSDAQ market, as shown in the “Transaction List” attached to attached Table 1. (b) Defendant K submitted the 12th business report and the 15th business report (hereinafter “instant business report, etc.”) to the Financial Services Commission and the Korea Exchange, as indicated in attached Table 1, and publicly announced the electronic publication system of the Financial Services Commission and the Korea Exchange.

2. The Defendant New Accounting Corporation, as listed in the table 1, has prepared and submitted the audit report on the 12th business report and the 13th business report, and the Defendant Taesung Accounting Corporation prepared and submitted the audit report on the 14th business report as listed in the table 1 below. Each audit report is accompanied by changes in the financial status, management, losses, and capital of Defendant K.