1. The part of the judgment of the court of first instance against the Defendants shall be revoked, and the Plaintiff corresponding to the revoked part shall be against the Defendants.

1. Basic facts

A. On July 16, 2003, F Co., Ltd. (the trade name before the change on March 30, 2016: Co., Ltd. E; hereinafter “F”) listed its share certificates on KOSDAQ (KOSA Q, Korea’s Organization, and Korea’s Stock Exchange operated by an electronic transaction system).

The defendant B accounting corporation was appointed as an external auditor in the accounting year of F in 2012 (the 16th) and the fiscal year of 2013 (the 17th) under the Act on External Audit of Stock Companies, Etc.

B. On February 28, 2014, Defendant B accounting corporation and the board of directors of F, prepared an audit report (A evidence No. 16; hereinafter “audit report of 2013”) in the year 2013, stating that “The financial statements as of December 31, 2013, as of December 31, 2013, are appropriately indicated in F’s financial performance and cash flow in the fiscal year that ends with F’s current financial status (the same day) with F’s current financial status from an important point of view in view of importance in accordance with the international accounting principles.”

C. On March 28, 2014, F published a business report in the Financial Supervisory Service’s electronic publication system (htp:/dart.s.or.kr, DART (Dat Analysis, Retrial and Telecommunications) (hereinafter “electronic disclosure system”) under the premise of the audit results of the audit report in 2013.

F on May 30, 2014, August 29, 2014, and December 1, 2014, the Electronic Publication System published the quarterly quarterly report, semiannual quarterly report, quarterly quarterly report, and quarterly quarterly report of 2014, respectively.

E. F) On March 30, 2015, the financial statements linked to the business report for year 2013, which reflect each of the following descriptions, are published in the business report for year 2014 prepared by reflecting each of the following descriptions, and the financial statements connected with the business report for year 2013 are corrected, respectively, with respect to the quarterly report for year 2014, quarterly report, quarterly report for year 2014, quarterly report for year 2015, and quarterly report for year 2013.