1. The plaintiffs' appeal against the defendant B accounting corporation, C accounting corporation, G, and J, and defendant F's appeal against the plaintiff BL, BM, BN, and A.

A. As a reference point, “A” states that ① M incorporated into A’s subsidiary is in a situation where it is difficult to develop and sell without raising funds from the outside, ② N was closed on February 21, 2012; ② A recognized the bad debt allowance and damage loss in relation thereto; ③ A caused net loss of KRW 30.89 billion in the fiscal year 15; and (3) the occurrence of capital erosion; and this is an important uncertainty that may cause a flexible question about the ability to continue to exist as a continuing company.

In addition, with regard to the acquisition of the O’s shares in the audit report of this case, Defendant B accounting corporation entered the following matters:

(See Articles 17 and 31 of the audit report of this case). The audit report of this case

8. (1) Equity securities (unit: 50,00 won) equity shares (units): 150,000,000 won 3,855,5777,55,577- - (144,423) (*4) A acquired common shares of anO that is carrying on kel mining business in Indonesia, and received an appraisal opinion from an outside appraisal organization on the appropriateness of the acquisition price of shares.

A has the right to terminate a share acquisition agreement or to be transferred without compensation the shares equivalent to 21% of the total number of O's shares if the sale of the unit of shipment does not take place within six months from the date of undertaking through a letter of promise, other than a share acquisition agreement.

27.The A, a major event occurred after the end of the reporting period, is acquiring shares from the AJ, a shareholder of the O company, and paid KRW 2.5 billion in the year 201.

On February 20, 2012, A changed the payment date to April 19, 2012 with respect to the balance of 1.5 billion won to acquire shares, and after the acquisition of the shares, the share ratio of the O is 30%.

4. Business reports, etc. related to A’s report on material facts of the instant case.