1. The plaintiff's lawsuit taken place by the defendant B against the administrator C of the rehabilitation debtor B, who is the plaintiff's lawsuit taken place by the defendant B.

1. Basic facts

A. 1) The Plaintiff is an accounting corporation established under Article 23 of the Certified Public Accountant Act, and is wholly amended by Act on External Audit of Stock Companies, Etc. (wholly amended by Act No. 15022, Oct. 31, 2017; hereinafter “former Act on External Audit of Stock Companies”).

) Pursuant to Article 2, B Co., Ltd. (H Co., Ltd. on March 22, 2013) changed its trade name to the current trade name on May 31, 2018.

On November 20, 2018, when the instant lawsuit was pending, there was a decision to commence the rehabilitation procedure under the Changwon District Court 2018 Ma10064, and on the same day C was appointed as a custodian of the rehabilitation debtor corporation B and filed an application to resume the legal proceedings on April 5, 2019.

It does not distinguish between the commencement of rehabilitation procedures and the commencement of rehabilitation procedures, and before and after the commencement of litigation, and is called "Defendant Company".

(2) On April 30, 2009, the Defendant Company was a corporation engaged in boiler manufacturing business, etc., and listed its issued share certificates on the KOSDAQ market.

Defendant D took overall charge of the affairs of the company as the representative director of the Defendant Company, and Defendant E was working as the director in charge of the finance of the Defendant Company, Defendant F, and Defendant G as the employee of the Defendant Company’s re-satisfy team.

B. The Defendant Company’s window dressing accounting and the Plaintiff’s accounting audit 1) drafted a false financial statement from 2008 to 2011 in such a way as replacing the cost of construction project anticipated to incur losses or the cost of construction project already recognized as sale in violation of accounting standards from 2008 to 2011, and appropriating the estimated cost of construction project anticipated to incur losses in excess of sales, and understating the estimated cost of construction project, and underappropriating the transferred cost of construction loss appropriation liabilities (hereinafter “instant window dressing accounting”).

(2) Meanwhile, from 2008 to 2010, the Plaintiff is not more than the external audit contract with the Defendant Company.