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(영문) 서울중앙지방법원 2014.09.26 2012가합75449

손해배상(기)

Text

1. The Plaintiff:

A. Defendant A Co., Ltd. shall pay KRW 664,346,886 and its amount from September 15, 2012 to September 26, 2014.

Reasons

1. Facts of recognition;

A. Status 1) Defendant A Co., Ltd. (former trade name: B; hereinafter “Defendant Co., Ltd.”)

(1) The Korea Exchange (hereinafter “Korea Exchange”) established on February 16, 2001 and established on April 30, 2009 as a boiler manufacturing business, etc.

(2) The Defendant C Accounting Corporation (hereinafter “Defendant C Accounting Corporation”) is an accounting corporation established for the purpose of conducting accounting audit pursuant to Article 23 of the Certified Public Accountant Act, and is an auditor who prepared an audit report on each of the financial statements in the 8 business years (from January 1, 2008 to December 31, 2008) of the Defendant Company, the 9 business years (from January 1, 2009 to December 13, 2009), and the 10 business years (from January 1, 2009 to December 31, 2010).

3) From July 14, 201 to July 17, 2012, the Plaintiff (Korea Post) traded the shares of the Defendant Company in the KOSDAQ market by entrusting a stock transaction with a glass Asset Management Co., Ltd. and ADD Asset Management Co., Ltd... (B) The preparation and publication of the window dressing accounting and business report, etc. of the Defendant Company; (b) the Defendant Company substituted the cost incurred from the construction project that was anticipated to incur loss from around 2007 to other construction projects to satisfy the requirements for listing, distributes the cost of the construction project that is anticipated to incur loss differently from the fact to excessively allocate the sales cost, and manipulates the estimated cost of the construction project that is anticipated to incur loss, and manipulates the sales and net profit by calculating the estimated cost

2) From around that time to the half year of 2011, Defendant Company prepared the false financial statements that the total amount of capital, total amount of liabilities, sales amount, and net income was excessively or insufficiently appropriated through such window dressing accounts. Based on such false financial statements, the Defendant Company’s annual business report, semiannual business report, and quarterly business report (hereinafter “instant annual business report, etc.”) recorded in a false manner from May 15, 2009 to August 16, 201 after the listing on the KOSDAQ market on April 30, 209 to the end of 2011.

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