1. The plaintiff's appeal is dismissed.

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

The purport of the claim and the appeal.

1. The reasons for the acceptance of the judgment of the court of first instance are as follows, except for the Plaintiff’s determination as to the stressed and irregular assertion in this court, and thus, they are cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. The plaintiff's assertion did not state what verification was made with respect to the preparation of the report of this case by the non-party company or what was the data provided by the non-party company. However, it seems that the non-party company's submission of the report of this case was distorted or that it did not recognize the possibility of false verification.

Therefore, the defendant prepared the report of this case in violation of the duty of fairness and good faith prescribed by the public accounting law, thereby aiding and abetting the illegal acts of the non-party company.

The plaintiff is responsible for compensating for damages caused by this.

B. Article 760(3) of the Civil Act regards aider and abetting a tort as a joint illegal offender and imposes joint liability on aider and abetting person.

Assistance refers to all direct and indirect acts that facilitate tort, and it is possible to assist by negligence in the area of civil law in which negligence is the same as that of an intentional act, in principle, for the purpose of compensating for damages. In this case, the content of negligence refers to a violation of an obligation on the premise that there is no due diligence to not assist a tort.

However, in order to impose joint liability for aiding and abetting another person's illegal act as negligence, it shall be recognized that there is a substantial relation between aiding and abetting act and the victim's damage caused by the illegal act, and when determining a reasonable relation with another person, it is possible to anticipate the situation that the illegal act is easy due to negligence, and the damage caused by negligence, and trust of the victim.