1. Of the instant lawsuit against the Defendants by the Plaintiffs and the independent party intervenors, the Financial Investment Services and Capital Markets Act.

1. The following facts may be found either in dispute between the parties or in full view of the purport of the entire arguments as a result of partial appraisal of Gap evidence 1 to 13 (including branch numbers; hereinafter the same shall apply).

1) Status of the Parties 1) C Co., Ltd. (hereinafter “O”)

(2) The plaintiffs were listed corporations at the time of acquiring O's shares. P and Q were shareholders of P and directors in charge of financial affairs. Q were shareholders of P and directors in charge of financial affairs. R was the former representative director of P around July 2004 and the former representative director of P as the vice president of P around July 2004.

3) Defendant A Accounting Corporation, Defendant B Accounting Corporation, as an accounting corporation under Article 23 of the Certified Public Accountant Act, and Defendant A Accounting Corporation, as the accounting corporation under Article 23 of the Certified Public Accountant Act (hereinafter referred to as “Nonindicted Accounting Corporation Act”) shall be the thirteenth period (from January 1, 2005 to December 31, 2005), fourteenth period (from January 1, 2006 to December 31, 2006), and Defendant B Accounting Corporation shall be the Act on External Audit of Stock Companies, which performed the work of auditing each fiscal year (hereinafter referred to as “Nonindicted Accounting Act”).

(4) Defendant C participated in the audit of the O’s 13 financial statements, etc. as a certified public accountant belonging to Defendant A Accounting Corporation, and Defendant D participated in the audit of the O’s 14th period, 15 financial statements, etc. from Defendant A Accounting Corporation around 2006 and from 2007 to 2008.

5) The Plaintiffs and the Intervenor of the independent party (hereinafter “ Intervenor”)

B) The shareholder purchased the O’s shares. (B) The Defendant A Accounting Corporation conducted the accounting audit of the 13th and 14th and the 13th and the 14th annual report, and expressed appropriate opinions on the 13th annual report, and the financial statements were in the Republic of Korea.