1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a commercial paper (as set Baked CP, an abbreviationd ABCP) issued as security by a special purpose corporation for securitization companies’ bills, such as sales bonds and real estate, while carrying out a new construction and sale of the 5th underground and 15th above the 1309-9 and 3 lots of land in Seocho-gu, Seocho-gu, Seoul (hereinafter “the main construction site”).

On January 21, 2008, in order to raise funds for the business using B, the SPP Co., Ltd. (hereinafter referred to as the "PPP") was established as a special purpose corporation.

On the other hand, the defendant is an accounting firm mainly responsible for accounting audit affairs.

B. Of loan agreements, business agreements and agent contracts, and the first asset acquisition agreement entered into between the Plaintiff and the second asset acquisition agreement entered into with the two capitals in relation to the instant business with the two capitals, etc. (the current trade name is the Chion Capital Co., Ltd.; hereinafter referred to as the “dual Capital”); the part related to the instant contract is as follows.

This loan agreement was concluded on January 30, 2008 between the following parties.

Specialized Borrower requested the lender to provide loans of KRW 120,000,000 (120,000,000) in order to raise funds necessary for the progress of the principal project on the plot of land, Seocho-gu Seoul, Seocho-gu, Seoul. The lender intends to execute the loans requested by the borrower under the terms and conditions set forth in this Agreement.

The claims for loans under this Agreement are transferred to the Special Purpose Company immediately before the date of the transfer of assets (hereinafter referred to as the "Special Purpose Company") as securitized assets, and the Special Purpose Company is scheduled to promote the asset-backed securitization on the basis of securitization assets.

(1) Payment (1) Withdrawal: The lender (referred to as a du Capital) shall deposit the amount to be loaned to the borrower (referring to the plaintiff) in the loan account as money withdrawn on the day on which the loan is executed, pursuant to the loan agreement.

A lender;