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(영문) 서울고등법원 2016.04.15 2014나2010999
손해배상(기)
Text

1. The Bankruptcy Trustee B, a bankrupt corporation B, among the judgment of the court of first instance, who takes over the lawsuit of the defendant corporation B.

Reasons

1. The following facts may be acknowledged either as a dispute between the parties, or as a whole by taking into account Gap evidence Nos. 1, 6 through 9, 35, 43, Eul evidence Nos. 81 and 91, and the whole purport of the arguments as a result of the inquiry into facts with respect to the Korea Deposit Insurance Corporation of the original court:

1) 3rd subordinated bonds issuance 1) A Co., Ltd. (hereinafter referred to as “B”).

(3) On June 25, 2009, the 3rd Unguaranteed-Order Bonds worth KRW 20 billion (interest rate of 8.5%, maturity of 8.5%, September 25, 2014; and June 25, 2009; hereinafter referred to as “instant subordinate bonds”) are the 3rd Unguaranteed-Order Bonds worth KRW 20 billion.

2) A registration statement submitted to the Financial Services Commission on May 29, 2009 contains a written confirmation of the representative director D and the representative director signed by the J, a director in charge of reporting affairs, and “the matters related to the second issuer” is written as reference to the business report submitted by B to the Financial Services Commission on May 15, 2009, and is accompanied by each review report on the 10th financial statements prepared by Defendant K Accounting Corporation, an external auditor, the audit report on the 10th financial statements, the 11th half year financial statements, and the 11th third third quarter financial statements (the accounting period from July 1, 2008 to March 31, 2009).

3) On May 15, 2009, the 11st quarter quarterly report submitted by B to the Financial Services Commission on May 15, 2009, is written as follows, which is the same as that written in the audit report and review report. Defendant K Accounting Corporation stated in the above audit report that “The 10th financial statements are properly indicated from the point of importance in accordance with the accounting standards.” The 11st half year and the 3th quarter financial statements were not found to have been written in violation of the accounting standards from the point of importance.” Separately, the 11st half year and the 3rd quarter financial statements were written in the review report, and the 11st half year and the 11st quarter financial statements were written in violation of the accounting standards.” The equity capital ratio of risk assets in accordance with the

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