1. Two years (from March 1, 2013 to February 28, 2015) of suspension of practicing certified public accountants against the Plaintiff on January 30, 2013.

1. Details of the disposition;

A. The Plaintiff, as a certified public accountant, issued an audit report (hereinafter “instant audit report”) for each 2009 fiscal year of Tae-Se General Construction Company and Tae-Se General Construction Company (hereinafter “Seman General Construction Company”).

B. In issuing the instant audit report, the Defendant stated the false content that “I have conducted an audit in accordance with the standards for accounting audit” on the audit report, even though the Plaintiff did not perform any substantive audit procedures, such as inspection of real assets or documents, observation, inquiry, inquiry, analysis procedures, external inquiry procedures, and the audit procedures for basic balance, etc., and completed the audit procedures. In addition, even if the audit was conducted after December 15, 2010, the audit report was falsely stated as if it was conducted on April 30, 2010, on the ground that the audit report was falsely stated as if it was conducted on April 30, 2010, the Defendant notified the Plaintiff of the disciplinary disposition of the suspension of certified public accountant’s practice two years (from March 1, 2013 to February 28, 2015).

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence Nos. 1 through 3, Eul’s evidence No. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion on the grounds for disposition (1) is that the Nonparty Company’s bid results in the government-funded construction project, and the qualification examination documents for the selection of successful bidders are required in each ordering office, and the audit report of this case is prepared by requesting the issuance of the audit report.

At the time, after sufficiently reviewing the qualification examination rules in accordance with the purpose of the audit report of this case, the financial statements of the non-party company in 2009 are submitted to the Korea Construction Association in April 201 in accordance with the construction company performance reporting procedure repeated each year, and are registered in G2B of the Public Procurement Service G2B (the computer network applied by the government-funded construction ordering agencies in priority to the qualification examination). Therefore, the non-party company is not required to submit the financial statements in addition