손해배상(기)
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The grounds of appeal are examined.
1. According to the reasoning of the lower judgment, the following facts are revealed.
A Co., Ltd. (hereinafter “A”) is a company listed on the KOSDAQ market operated by the Korea Exchange around 2001, and the Plaintiffs traded the stocks of A in the KOSDAQ market since January 2012.
Defendant B served as a representative director or a joint representative director from October 30, 2006 to September 14, 201; Defendant D as a representative director from March 31, 2010 to December 14, 201.
The Defendant New Accounting Corporation (hereinafter “Defendant New Accounting Corporation”) is an external auditor who prepared an audit report on the financial statements of A’s 12 business years (2008) and 13 business years (2009) pursuant to the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”); and the Defendant Taesung Accounting Corporation (hereinafter “Defendant Taesung”) is an external auditor who prepared an audit report on the financial statements of A’s 14 years (2010), respectively.
B. The Securities and Futures Commission selected A as a company subject to supervision and conducted an investigation and supervision on the business report, quarterly and semi-annual report, and audit and supervision over the business report from the 12th to the 15th quarter (from January 1, 2008 to September 30, 201).
On May 9, 2012, the Securities and Futures Commission included short-term loans, sales, and assets in a false or exaggerated manner while preparing and publicly announcing a business report, etc., and, in audit of the 12th business report, the 13th business report, and the 14th business report, the 14th business report, and the 14th business report, if the 5th business report were to have neglected to audit the portion that was falsely or excessively appropriated, notified the 12th business report and the 5th
C. On March 23, 2010, A was designated as a management issue on the grounds that “the turnover of the latest business year (2009) was less than 3 billion won,” and was revoked from the designation of a management issue on the grounds of revocation of the reasons in 2011, but was re-designated as a management issue on March 26, 2012 due to “the occurrence of a business loss for the latest four consecutive business years”.
Since then, a corporation.