All of the plaintiff's claims are dismissed.

Litigation costs shall be borne by the plaintiff.

(a) in holding, there is a violation of the Act on External Audit of Stock Companies and the standards for accounting audit as follows:

An auditor who neglected to conduct an audit procedure on the details of security provided (hereinafter referred to as "grounds for disposition 1") shall not reflect in his/her audit opinion the facts omitted in the statement of financial statements although the company stated the details of security of 49.7 million won in the inquiry report by the financial institution.

B. An auditor who neglected the audit procedure for a transaction with a specially related person (hereinafter “the ground for disposition 2”) stated in a financial institution inquiry and a letter of loan agreement, etc. that the company received from a representative director and related company as a payment guarantee of 24,318 million won (hereinafter “payment guarantee of this case”) but the company failed to review it and to take measures that did not reflect the fact that the details were not stated in the statement of financial statements in the audit opinion: maximum*1*22*1 when increased: 1 level increase x 1 level increase - reduction of basic measures - reduction of basic measures : reduction of the first level increase *2 level because it constitutes an illegal act related to audit designated on the basis of an increase in the number of financial statements : No amount to be imposed by negligence:

C. On November 10, 2017, the Financial Supervisory Service commenced supervision over B, and presented to the Defendant a notice of the following measures on the grounds that the Plaintiff violated the former External Audit Act and the former Accounting Standards (amended by Act No. 12, Dec. 12, 2012; hereinafter the same) and the former Accounting Standards (amended by Act No. 11354, Oct. 19, 2018) in conducting the audit of the instant case.

On June 19, 2019, the Defendant issued an external audit, accounting, etc. with respect to the Plaintiff’s grounds for disposition Nos. 1 and 2 (hereinafter “instant grounds for disposition”) by the Securities and Futures Commission on June 19, 2019.