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1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
1.
Reasons
Basic Facts
This Court's reasoning is as follows, except for the second page 13 to 16 of the judgment of the court of first instance, and the corresponding part of the reasoning of the judgment of the court of first instance is the same as that of the corresponding part of the judgment of the court of first instance. Thus, this Court's reasoning is citing it in accordance with the main sentence of
【The part of the audit report prepared by the non-nbnb in 208 to the fiscal year 2010. The defendant presented his opinion that the audit report prepared by the non-nbnb in 201 was appropriate. However, in the audit report prepared on March 15, 201 on the financial statements of the fiscal year 2011, the defendant refused to present the audit opinion for the following reasons (hereinafter “instant refusal of audit opinion”).
(A) The consolidated financial statements of 2011 were refused to express the audit opinion on the grounds that “Abnb source was unable to receive financial statements for a subsidiary company and was unable to perform adequate and adequate audit due to this.” The separate financial statements of 2011 were the major vulnerability of the internal control system (which did not undergo appropriate procedures between the non-nb source and subsidiary company, related companies, and related parties, such as share lending transactions, etc.), restrictions on the scope of audit (which could not reasonably estimate the impact of funds transactions, adequacy of allowance for bad debts, possibility of occurrence of contingent debts, etc. on the financial statements, and it was impossible to conduct audit procedures to satisfy the possibility of recovery of loans transactions between the subsidiary company and related parties.
(3) Possibility of the payment guarantee for a person with a special relationship (the company provides payment guarantee for a person with a special relationship and is due to financial deterioration of a person with a special relationship.