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(영문) 서울중앙지방법원 2014.11.28 2013가합67360
손해배상(기)
Text

1. The plaintiff's claim of this case is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The party status 1) Plaintiff A Co., Ltd. (hereinafter “Plaintiff”)

(2) Defendant limited liability company B (hereinafter “Defendant accounting corporation”) is an accounting corporation established for the purpose of conducting accounting audit in accordance with Article 23 of the Certified Public Accountant Act.

B. The Plaintiff Company and the Defendant accounting corporation: (a) prepare an audit report on each of the financial statements (including quarterly and semi-annual financial statements) from the 22th business year (from July 1, 2002 to June 30, 2003) to the 31st business year (from January 1, 2011 to December 31, 201) of the Plaintiff Company; and (b) examine the Plaintiff Company’s internal accounting management system; and (c) examine the Plaintiff Company’s external audit contract with the content of paying a certain amount of remuneration to the Defendant accounting corporation (hereinafter “instant external audit contract”).

(2) The Defendant accounting corporation continued to perform the audit of the Plaintiff’s financial statements (including quarterly and semi-annual financial statements) from the beginning of the second half of 2002 to the fiscal year of 2011 pursuant to the instant external audit contract, and C maintains the status of the director of the Defendant accounting corporation from November 20, 204 to the present date.

3. The defendant accounting firm completed the external audit business for the plaintiff company each year from September 2003 to March 2012. The plaintiff accounting firm's financial statements as an opinion of this auditor are appropriate from the perspective of importance in accordance with the generally accepted accounting standards of Korea, in accordance with the business performance for both fiscal years that ends as of the end of the audit fiscal year of the plaintiff company and the end of the previous fiscal year, and the contents of cash flow, and the change of capital for the audit fiscal year.

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