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(영문) 서울중앙지방법원 2014.11.13 2012가합75685
손해배상(기)
Text

1. Attached 2. All of the plaintiffs' lawsuits against Defendant A, as indicated in the list, are dismissed.

2. The defendants are the defendants.

Reasons

1. Facts of recognition;

A. Status 1) Defendant A Co., Ltd. (former trade name: B; hereinafter “Defendant Co., Ltd.”)

(1) The Korea Exchange (hereinafter “Korea Exchange”) established on February 16, 2001 and established on April 30, 2009 as a boiler manufacturing business, etc.

(2) Defendant C is a company listed on the KOSDAQ market operated by the KOSDAQ. (2) Defendant C is a shareholder, a representative director (from February 10, 2004 to June 28, 2012), Defendant D is a shareholder, a director (from February 10, 2004 to March 31, 2007), and an inside director (from March 31, 2010 to June 28, 2012), Defendant E is a shareholder, a director (from February 10 to March 31, 2007), and an inside director (from March 31, 2004 to June 28, 2012), and Defendant C is an outside director (from March 31, 2010 to June 28, 2012), Defendant F is an outside director (from March 27, 2012 to June 20, 201).

3) Defendant Samil Accounting Corporation (hereinafter “Defendant Accounting Corporation”)

A) As an accounting firm established for the purpose of conducting an accounting audit pursuant to Article 23 of the Certified Public Accountant Act, an audit report on each of the financial statements of the Defendant Company for the 8 business years (from January 1, 2008 to December 31, 2008), 9 business years (from January 1, 2009 to December 13, 2009) and 10 business years (from January 1, 2010 to December 31, 2010) and 10 business years (from December 1, 2010 to December 31, 201) is prepared. The Plaintiffs are those who have traded the shares of the Defendant Company on the KOSDAQ as shown in the list 4.

B. The Defendant Company: (a) prepared and announced the window dressing accounting and business report, etc. of the Defendant Company; (b) in order to meet the requirements for listing on the KOSDAQ, replaced the cost incurred from the construction project that was anticipated to incur loss from around 2007 to another construction project; (c) distributed the cost differently from the fact that the construction cost was excessively appropriated; and (d) fabricated the sales amount and net profit for the purpose of calculating the estimated cost of the construction project that is anticipated to incur loss. (b) The Defendant Company’s total amount of capital, total amount of liabilities, sales amount, and net profit for the purpose of such divisional accounting during the half year from time to

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