1. The rest of the plaintiffs and the independent party intervenors except the plaintiffs AD and AE have been expanded and reduced in the trial.

1. Basic facts

A. The status of the parties 1) Plaintiff AD and AE are Co., Ltd. O (hereinafter “O”).

(2) Convertible bonds are convertible bonds of the Plaintiffs other than the above Plaintiffs and the Intervenor of the independent party (hereinafter referred to as the “ Intervenor”).

A) The Plaintiffs are shareholders of O. A. The Plaintiffs were listed corporations at the time of acquiring O’s stocks or convertible bonds. P and Q were shareholders and directors of O, and Q were shareholders of O and directors in charge of finance. R was the former representative director and shareholders of O when P worked as the vice president around July 2004.

3) Defendant A Accounting Corporation and B Accounting Corporation Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

(4) Defendant A Accounting Corporation participated in the audit of the accounting statements of the 13th period (from January 1, 2005 to December 31, 2005), Defendant A Accounting Corporation 14 (from January 1, 2006 to December 31, 2006) and Defendant B Accounting Corporation 15 (from January 1, 2007 to December 31, 2007) for each fiscal year. Defendant C, as a certified public accountant of Defendant A Accounting Corporation, participated in the audit of the 13th period financial statements, etc. of the O, and Defendant D participated in the audit of the 14th period and 15th period financial statements, etc. of the 15th period as a certified public accountant of Defendant B Accounting Corporation for the 2006 year from January 1, 2006 to December 208.

B. 1) Defendant A Accounting Corporation prepared the 13th and 14th annual audit report to the effect that it presented adequate opinions on the 13th and 14th annual audit reports by conducting the 15th and 14th annual audit of theO, and that the 13th and 14th annual audit report was prepared to the effect that the 15th annual audit of the 15th annual audit of the O was made to the effect that the 15th annual audit of the O’s financial status, management performance, etc. was properly indicated from an important point of view in view of importance in accordance with generally accepted accounting standards in the Republic of Korea.