1. The plaintiff's claim against the defendants is dismissed.

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

1. Basic facts

A. The status of the Plaintiff is a company with the purpose of manufacturing and selling textile products.

Defendant’s identity accounting corporation (hereinafter “Defendant accounting corporation”) is an auditor under Article 3(1)1 of the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”), who is an accounting corporation established pursuant to Article 23 of the Certified Public Accountant Act, and Defendant B is a certified public accountant belonging to Defendant accounting corporation.

B. The Plaintiff entered into an external audit contract with the Defendant accounting firm for six years from 1997 to 2012, and entered into an external audit contract with respect to the Plaintiff’s financial statements from 1997 to 2012, and had the said Defendant conduct the external audit.

C. C’s embezzlement of the Plaintiff’s funds is the Plaintiff’s treatment director in charge of managing the Plaintiff’s funds, accounting management, general affairs, personnel management, etc. C took overall charge of the Plaintiff’s financial assets, such as securities, debentures, periodical deposits, and other financial assets and funds, and accounting management, with the intent of personal consumption after deducting the Plaintiff’s funds from the Plaintiff’s bank account (Account Number: D) opened by C in the future. From October 5, 2001 to December 28, 201, C embezzled KRW 25,330,225,357 in total, such as the Plaintiff’s exchange futures settlement refund, etc. deposited into the said bank account from October 5, 201 to December 28, 201, by depositing them into the said bank account under the name of C or its wife, as follows:

C From June 11, 201 to September 27, 2011, KRW 5,034,118,048, which was deposited in the Korean Investment Securities account under the Plaintiff’s name, is embezzled by depositing in and withdrawing from the said bank account, and around April 10, 2012, the sales settlement amount deposited into the said bank account by selling “Class 1 bonds with national housing 09-12” under the Plaintiff’s name.