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1. All appeals filed by plaintiffs D and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
purport, purport, and.
Reasons
1. Details of the disposition;
A. According to Article 13(1) of the Act on External Audit of Stock Companies and Article 7-2(1)1 of the Enforcement Decree of the same Act, the status of the parties concerned, Plaintiff A Accounting Corporation (hereinafter “Plaintiff Corporation”) F shall be subject to corporate accounting standards (K-ITRS) that the Korea Accounting Standards Board established on the basis of international accounting standards pursuant to Article 13(1) and Article 7-2(1)1 of the Enforcement Decree of the same Act.
A and its subordinate companies are auditors who conduct external audits of consolidated financial statements during the 57 period (from January 1, 201 to December 31, 201) and 58 (from January 1, 2012 to December 31, 2012) (hereinafter referred to as “the 57 period auditor” and “the 58 period auditor,” collectively referred to as “the 58 period auditor,” and collectively referred to as “each of the instant audits”) and are certified public accountants who participated in all or part of each of the instant audits and actually performed the audit.
B. Each of the instant auditors’ respective audit corporations of the Plaintiff Company prepared an audit report on March 15, 2012 (the 57th Audit) and March 14, 2013 (the 58th Audit) stating that the consolidated financial statements of F and its subordinate companies are adequate as a result of each of the instant audit.
C. As a result of the Defendant’s accounting supervision and supervision, the Defendant: (a) neglected to conduct accounting supervision of each audit report of the instant case; (b) neglected to conduct the audit procedures for appropriation for bad debts of sales claims and for inventory assets; and (c) neglected to conduct the audit procedures for the following measures; and thus, (d) failed to reflect in each audit report the fact that F appropriated for bad debts of KRW 226.99 billion for bad debts of sales claims in excess of KRW 39.163 billion for the inventory assets and equity capital; and (e) failed to reflect in each audit report the amount of KRW 21.47 billion for bad debts of KRW 58; and (b) failed to reflect in each audit report the amount of KRW 21.47 billion for bad debts of KRW 58; and (c) was amended by Act No. 12148, Dec. 30, 2013 by the former Act on External Audit of Stock Companies.