1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. A is a corporation that runs the business of manufacturing, selling, etc. new and renewable energy equipment, such as building cooperation system and solar energy, and nanotechnology, and is a corporation listed on the KOSDAQ market. The Plaintiff is a person who commenced rehabilitation procedures for A on March 27, 2019 and was appointed as a legal manager of A (Seoul Rehabilitation Court 2019 Ma10040), and the Defendant is a corporation established pursuant to the provisions of Part VII of the Financial Investment Services and Capital Markets Act (hereinafter “Capital Markets Act”).

B. The D Accounting Corporation, an external auditor of A under the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”), (hereinafter “instant auditor”) completed an audit and expressed “the audit opinion of refusal of opinion” on March 22, 2018 regarding A’s separate and consolidated financial statements for the business year of 2017.

(1) It is found that no appropriate internal control, such as omission of accounting, has been performed with respect to a part of the internal control related to the financing transaction.

We could not obtain sufficient and adequate evidence related to the possibility of existence and contingency of foreign debt due to such deficiencies in internal control.

(2) The limitation of audit scope we did not obtain sufficient and adequate audit evidence about the existence and integrity of claims and obligations through the inquiry procedures, etc. of claims and obligations, and did not obtain sufficient and adequate audit evidence for the feasibility and complete determination of transactions and appraisal of assets with specially related persons, etc. with respect to financial transactions and purchase and transaction of tangible assets.

In addition, I could not obtain satisfactory results even through alternative procedures.

As a result of the foregoing, we are both sales claims and other claims, subsidiary corporate investments, and tangible assets.