1. The judgment of the first instance court, including the plaintiffs' claims expanded in the trial room, shall be modified as follows.

The defendant.

1. The reasons why this part of the basic facts in the court is stated are as follows. The reason why this part of the basic facts in this court is described is as follows: “In the course of carrying out the accounting room,” among the five-half parts of the judgment of the court of first instance, it is just to the corresponding part of the judgment of the court of first instance, in addition to adding “a person who knows that there is a problem in the accuracy of the defendant’s financial statements.” In addition, it is identical to the corresponding part of the judgment of the court of first instance, and it is also

2. Whether liability for damages arises;

A. The financial statements, such as business report, quarterly report, and half-yearly report, prepared and published in accordance with the Capital Markets Act, are the most important investment index that can measure the financial status of the company. Thus, preparing financial statements, such as annual report, quarterly report, half-yearly report, etc. based on which an investor excessively appropriates sales and net income beyond the reasonable and objective scope permitted under corporate accounting standards, constitutes an act of stating or indicating an important matter that may have a significant impact on the investor’s reasonable investment judgment.

B. The Defendant’s manipulation of the sales amount and net income amount by replacing the cost incurred from the construction project that was anticipated to incur a loss from around 2007 with another construction project; and the fact that the total amount of total assets, total amount of liabilities, sales amount, and net income amount are included in the business report, etc. of the instant case, including false financial statements that have been excessively or insufficiently appropriated, is acknowledged

In addition, the degree of major financial indexes that were distorted or raised due to the above window dressing accounting is ① KRW 15.7 billion in total capital for the financial statements in 2008 (the 8th period), approximately KRW 14.2 billion in sales (the 24.3% higher than the actual total capital), KRW 14.2 billion in net income (the 2.1% higher than the actual sales), and KRW 15.7 billion in net income for the current term (the 11.7 billion in net loss for the current term).