1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. The Plaintiff is currently serving as professor in the accounting of G University. Defendant C is a professor in the accounting of H University, who is a successor to the accounting of H University, and Defendant B (hereinafter “Defendant Association”) is a corporation for the purpose of research and investigation related to the theory and practice related to securities, and publication of E Academic branch (former name: FI branch).

From around 2004, the Plaintiff developed an empirical analysis model (statistical analysis model) to analyze the content of “Ohlson Model,” which is determined by accounting variables, such as excess profit during the previous period, and other information not reflected in accounting variables.”

Around May 2005, the plaintiff extracted each accounting data from K K (listed company's accounting data database) provided by the J to verify the above provisional installation, i.e., the plaintiff left the work of calculating the outcome value by comparing it to each variables of the above empirical analysis model developed by the plaintiff using statistical program SAS (SAS).

L, on June 7, 2005, sent part of the results of the above statistical analysis to the plaintiff, stating the value calculated by the above statistical analysis work, and then prepared the final results of the empirical analysis report on July 13, 2005 and submitted it to the plaintiff on several occasions according to the direction of the plaintiff.

The Plaintiff received the value of statistical analysis from L as above and around February 2006, together with Defendant C, “The future excess profit ratio of listed companies in Korea has a relationship between the investment rate of fixed assets in the current and past four years.”