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1. Of the instant lawsuit, the former Financial Investment Services and Capital Markets Act and the former Act on External Audit of Stock Companies.
Reasons
1. Basic facts
A. The status of the parties, etc. (1) The Plaintiff is a corporation established for the purpose of the wholesale and retail business of medical containers and supplies.
C Co., Ltd. (hereinafter referred to as “C”) was listed in the D market as a corporation established for the purpose of the manufacture and sale of electronic parts and products, etc. on July 16, 2015.
(2) The Defendant is an accounting corporation established for the purpose of performing the duties of accounting audit, etc. under Article 23 of the Certified Public Accountant Act, and is an auditor who has audited C as prescribed by the former External Audit Act.
B. On March 21, 2014, the Defendant, as an external auditor of C, submitted an audit report on consolidated financial statements (hereinafter “audit report at the end of 2013”) to C and its subsidiary companies on March 21, 2014, and the audit report on consolidated financial statements (hereinafter “audit report at the end of 2013”) from January 1, 2013 to December 31, 2013; and on August 27, 2014, C and their subsidiary companies on the 24 half-year financial statements (from January 1, 2014 to June 30, 2014) (hereinafter “audit report at the end of 2014”) to the said audit report to the effect that “The pertinent audit report and consolidated financial statements of C and their subsidiary companies are adequate in terms of the adoption of the international accounting standards of the Republic of Korea.”
C. On December 15, 2014, the Plaintiff acquired convertible bonds worth KRW 3.5 billion issued by C (hereinafter “instant convertible bonds”), and paid KRW 1 billion on the same day to C, KRW 1 billion on December 22, 2014, and KRW 3.5 billion on January 31, 2015.
(1) The defendant's refusal to state his/her opinion on March 31, 2015 (1) refers to "audit report as of the end of the year 2014, after the audit report as to consolidated financial statements during the 24th period (from January 1, 2014 to December 31, 2014) of C and its subsidiary companies."
(B) The audit report was submitted, and the basis for rejecting the opinion is as set out in attached Form 1 (as of the end of 2014).