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(영문) 서울고등법원 2014.02.06 2013나2011476
손해배상(기)
Text

1. Article 162 of the Financial Investment Services and Capital Markets Act (hereinafter “Financial Investment Services and Capital Markets Act”) of the plaintiffs' action against Defendant F added at the trial.

Reasons

1. The reasoning of the court's explanation concerning this case is as follows: the argument and decision concerning Defendant F shall be newly used in the first instance court's ruling from 25th to 28th 12th 2th 16th 25th 25th 16th 16th 40th 40th 16th 16th 16th 3th 200, and the reasoning of the first instance court's judgment shall be stated in the same manner as the reasoning of the first instance court's judgment. Thus, this shall be cited in accordance

2. Claim against Defendant F;

A. Since Defendant F’s assertion as to the Plaintiffs’ audit report attached to each of the business reports set forth in the 12th period (2009) and 13th period (2010) of the Defendant Company as the auditor of the Defendant Company, it falsely stated that the Defendant Company’s financial statements were prepared in accordance with the statutes and regulations, it is liable for damages against the Plaintiffs who acquired the Defendant Company’s stocks from March 31, 201 to July 13, 201, known as the 12th business report published under Article 162(1)4 of the Commercial Act.

B. Article 170(1) of the Financial Investment Services and Capital Markets Act and Article 170 of the Act on External Audit and Capital Markets provides for the liability of an external auditor for damages and Article 17(4) of the Act on External Audit and Capital Markets apply mutatis mutandis. Article 17(4) of the Act on External Audit and Capital Markets provides that “If an auditor is liable for damages to a company or a third party, if the director or the auditor of the company is also liable for such damages, the auditor and the director and the auditor of the company in question shall be jointly liable for such damages.” The purpose of each of the above provisions is to ensure that the company whose total amount of the end assets and liabilities, and the number of employees is larger than a certain size, it shall be audited by the external auditor under the Act on External Audit and Capital Markets, and the liability

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