A. Status of the parties 1) A Co., Ltd. (former trade name: B Co., Ltd.; hereinafter “instant savings bank”).

(2) Pursuant to the former Act on External Audit of Stock Companies (amended by Act No. 12148, Dec. 30, 2013; hereinafter “former External Audit Act”), the term “mutual savings bank business entity” is a bank that has been engaged in receiving deposits and installment savings with authorization from the Financial Services Commission in accordance with the Mutual Savings Banks Act. (2) The Defendant Advanced Accounting Corporation is an external auditor who prepared an audit report on the financial statements for the 37 fiscal year (from July 1, 2006 to June 30, 2007; hereinafter “37 fiscal year”) and the 38 fiscal year (from July 1, 2007 to June 30, 208; hereinafter “38 fiscal year”) of the Savings Bank in accordance with the former External Audit Act, and the Defendant Han Young Accounting Corporation is an audit report prepared on the financial statements for the 39 fiscal year (from July 30, 2008 to June 30, 2008) of the Savings Bank.

3) The Defendant Financial Supervisory Service is a non-capital special corporation established pursuant to the Act on the Establishment, etc. of Financial Supervisory Organizations for the purpose of establishing sound credit order and fair financial transaction practices through the performance of inspection, supervision, etc. of financial institutions, and protecting financial consumers, including depositors and investors. B. The preparation and submission of audit reports by Defendant Ansan Accounting Corporation (1) the audit reports on the financial statements for the 37 fiscal year fiscal year of the instant savings bank prepared and submitted by Defendant Ansan Accounting Corporation were published on August 22, 2007. The audit reports on the financial statements for the 38 fiscal year of the instant savings bank prepared and submitted on August 14, 2008 were published on September 3, 2008. The audit reports on the financial statements for the 39 fiscal year of the instant savings bank prepared and submitted by Defendant Han Young Accounting Corporation on September 4, 2009 were published on September 4, 2009.