logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2014.10.10 2013구합64332
징계처분무효확인등
Text

1. On December 11, 2013, the Defendant’s suspension from office against the Plaintiff is revoked one year (from January 1, 2014 to December 31, 2014).

2...

Reasons

Details of the disposition

The plaintiff, as a certified public accountant belonging to the Korean Institute of Certified Public Accountants, served in B at an accounting corporation from March 20, 2003 to April 28, 2010, and served in C Accounting corporation from April 28, 2010.

In 2010, the Plaintiff conducted an audit of the financial statements of the 16th period (2008) and the 17th period (2009) of the Silver Game C Co., Ltd. (hereinafter “Game C”) at the time of serving in the accounting corporation B.

On September 16, 2010, the Financial Supervisory Service launched review and supervision over the 17th financial statements of game customers, and discovered the Plaintiff’s negligence of audit and supervision. The Securities and Futures Commission established the Act on External Audit of Stock Companies against the Plaintiff on May 11, 201 (hereinafter “Foreign Audit Act”).

In accordance with Article 16(1) of the Regulations on External Audit, Accounting, etc. and Article 54 of the same Regulations, the following disposition was decided as a result of the supervision, and the written measure was served on May 16, 201.

(hereinafter referred to as “first disposition”). A stock-listed corporation (excluding a corporation for which the closing date comes within one year from the date of receipt of a written measure and a company designated by the Securities and Futures Commission shall not participate in the audit of an auditor, and shall not participate in the audit of the financial statements of the games during the period from 2011 to 2012, and shall complete eight hours within one year from the date of receipt of a written measure for business training other than the regular training conducted by the Korean Institute of Certified Public Accountants.

On October 26, 201, the period of sanctions against the first disposition, the Plaintiff participated in the audit of the Republic of Korea, a stock-listed corporation, the Republic of Korea (hereinafter referred to as “Korea”), and received an allowance of KRW 2.5 million in consideration of taking charge of the audit of some accounts (securities, tangible and intangible assets, intangible assets, other current liabilities, deferred corporate taxes, and non-business profit-making expenses).

On December 10, 2012, the Korean Institute of Certified Public Accountants conducted organizational supervision over C Accounting Corporation, and the plaintiff was first in the process.

arrow