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1.(a)
Defendant F and H jointly enter the Plaintiffs in the corresponding quoted amount column of the attached sheet and the quoted amount sheet.
Reasons
1. Defendant D Co., Ltd. (former trade name: E Co., Ltd.; hereinafter “Defendant Co., Ltd.”) as a party to the underlying facts is a company engaging in boiler manufacturing business, etc. and listed stock certificates issued on April 30, 2009 at the KOSDAQ established by the Korea Exchange (hereinafter “Korea Exchange”).
From February 16, 2001 to June 28, 201, the term of office of the defendant F 1 F 1 F 1 F 201 to June 28, 2012, the representative director G 2004 to June 28, 2012 from February 10 to June 28, 2012, H 3 H 3 H 2004 to June 28, 201 to June 28, 2012 (financial officer) 4 I from March 27, 2009 to June 28, 2012 to outside directors J 5, 2007 to June 31, 2007 to June 28, 2012, to which the auditor, F G, HI, and J 2 (hereinafter referred to as "the above Defendants’ general officer or director of the company," as follows.
Defendant K Accounting Corporation (hereinafter “Defendant K Accounting Corporation”) is an accounting corporation established for the purpose of performing duties of accounting audit, etc. pursuant to Article 23 of the Certified Public Accountant Act, and is an auditor who has audited the Defendant Company under the Act on External Audit of Stock Companies (hereinafter “Act”).
The Plaintiffs traded the purchase and sale of the Defendant Company’s shares from July 26, 201 to September 7, 2011, as shown in the attached Table 2 in the KOSDAQ market.
Defendant Company’s window dressing accounting, business report, etc. submitted the Defendant Company’s business report, etc.: (a) substitute the cost of the construction project expected to incur a loss or the cost of the construction project already perceived in violation of the accounting standards from around 2007 to August 201; (b) adjusts sales by manipulating the construction progress rate by means of understating the estimated cost of the construction project expected to incur a loss; and (c) underappropriating the transferred cost of the construction loss appropriation liabilities for the period from January 1, 2008 to December 31, 2008; and (d) the period from January 9, 2009 to November 11, 2008 to December 31, 2008.