손해배상(기)
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. The Plaintiff is an agricultural company that distributes, processes, and sells agricultural and special products.
In accordance with Article 23 of the Certified Public Accountant Act, the defendant was an accounting firm established for the purpose of conducting accounting audits as follows.
B. The Plaintiff and the Defendant: (a) completed an audit report on the Plaintiff’s first business year (from April 1, 2009 to December 31, 2009) to the third business year (from January 1, 2011 to December 31, 2011) from the Plaintiff’s first business year (from December 31, 2009) and completed the audit report; and (b) the Plaintiff paid a certain amount of remuneration to the Defendant (hereinafter “instant external audit contract”).
(2) On March 8, 2011, pursuant to the instant external audit contract, the Defendant prepared and submitted to the Plaintiff an audit report on the Plaintiff’s financial statements for the first and second business years (from January 1, 2010 to December 31, 201) (hereinafter “instant audit report”). On the Plaintiff’s financial statements for the third business years, the Defendant did not express its opinion on the grounds that the Plaintiff’s lawsuit seeking the payment of goods, etc. is pending, and that the outcome of the lawsuit cannot be anticipated until the end of the reporting period.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Gap evidence 22-1, 2, Eul evidence 10 and the purport of the whole pleadings
2. The plaintiff's assertion
A. A. On April 2009, the Defendant violated Article 7 of the Act on External Audit of Stock Companies (hereinafter “Act”) and actively participated in the preparation of the Plaintiff’s financial statements by obtaining the Plaintiff’s right to accounting (ID: DJ400) and preparing the Plaintiff’s financial statements through A’s employee A. As such, Article 7 of the Act on External Audit of Stock Companies (hereinafter “Act on External Audit”) that prescribes the independence of external audit (hereinafter “Act”), and some of the sales slips prepared by the Defendant via A are false via a lawsuit.