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1.(a)
Defendant L and N jointly enter the Plaintiffs in the corresponding quoted amount column of the attached claim amount and the quoted amount sheet.
Reasons
1. Defendant J (formerly: K Co., Ltd.; hereinafter “Defendant Company”) as a party to the underlying facts is a corporation 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”).
The term of service of the Defendant L 1 L 201 up to June 28, 201, from February 16, 2001 to June 28, 2012, the representative director M 2004 up to June 10 to June 28, 2012, 3 N 3 directors/ internal directors (technical officer) from February 10 to June 28, 2012, 2004 up to June 28, 201 to June 28, 2012, 4 O 4 directors/ internal directors (financial officer) from March 27, 2009 to June 27, 2012 from March 27, 2009 to June 28, 2012, from March 5, 2007 to June 31, 2007 to June 28, 2012, are as follows:
Defendant Qua Accounting Corporation (hereinafter “Defendant Accounting Corporation”) is an accounting corporation established for the purpose of performing the duties of accounting audit, etc. under 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 January 11, 201 to September 13, 2012, 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 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 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) period 8 from January 1, 2008 to December 31, 2008 to September 9, 2009.