1. The Defendants jointly share KRW 241,411,147 with the Plaintiff and the Defendant accounting corporation with respect thereto from July 15, 2017.

1. Facts of recognition;

A. Status 1 of the Parties: E Co., Ltd. (former trade name was changed to F., Ltd.; hereinafter “Nonindicted Company”)

(2) The Plaintiff is a KOSDAQ-listed corporation established on October 16, 1997 as a company engaging in carbon fiber manufacturing business. 2) The Plaintiff is a person holding stocks of the non-party company from February 1, 2016 to March 3, 2017. The Defendant B accounting corporation (hereinafter “Defendant accounting corporation”) is a corporation engaged in accounting audit, etc., and is an external auditor who prepared an audit report on the non-party company’s financial statements during the 16th business year and the 17th business year in 2012, and the Defendant C and D are an accounting firm belonging to the Defendant accounting corporation, and were in charge of the non-party company’s external accounting audit for the 17th business year in 2013.

B. The Defendant accounting firm prepared and published the audit report on Nonparty Company 1) and each of the financial statements on March 7, 2013 and February 28, 2014, after auditing Nonparty Company 2012 (the 16th period) and 2013 (the 17th period) (the 17th period) and auditing Nonparty Company’s financial statements on March 7, 2013 and February 28, 2014 (the 17th period) submitted each audit report stating the appropriate opinion that “The 31st day of December 31, 2012 and December 31, 2013, the 196th day of the 16th day of the 2013 period and the 17th day of the 17th day of the 2013 year period (the 17th day) of the 2013 year period).”

[2] On March 22, 2015, G Accounting Corporation audited Non-Party Company’s financial statements in 2014 (the 18th period), and submitted an audit report stating the appropriate opinion that “The 3th day of December 31, 2014, the financial performance and cash flow of the fiscal year that ends in the same manner as the current financial status of Non-Party Company, are adequately indicated in terms of importance in accordance with the International Financial Reporting Standards,” and each of the above statements.