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1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The plaintiff's claim extended in the trial is dismissed.
3...
Reasons
1. The reasons for the court's explanation concerning this case are as follows, except for the following: ① 6th to 7th 6th 16th 6th 16th 7th 6th 6th 6th 6th to 7th 4th 6th 11th 1th 13th 12th 12th 4th 9th 9th 9th 9th 21st "market price" and “ 2,310,958th 8th 11th 8th 8th 11st 8th 8th 3,177,636 won", and therefore, it is identical to the part of the reasoning for the judgment of the first 1st 1st 8th 8th
[1] Meanwhile, the Plaintiff asserts that the Defendant is liable for damages under Articles 125(1)4 and 162(1)4 of the Financial Investment Services and Capital Markets Act, on the one hand, since the Defendant consented to the Defendant’s audit opinion on the registration statement and the business report.
Each of the above provisions stipulates that "a person who consented to include his/her statement of evaluation, analysis, and verification in the descriptions of the registration statement, the business report, etc. and the accompanying documents and confirms the descriptions thereof" as the subject of liability for damages.
According to the statement of Gap evidence No. 2, the fact that the defendant entered into an external audit contract around August 2008 with the trustee in bankruptcy of the B Bank, the court of first instance, and the fact finding about the trustee in bankruptcy of the B Bank. Article 14 of the above contract, "B Bank" shall obtain prior written approval or consent from the defendant when it intends to include or refer to the defendant the audit report or review report in the documents submitted under domestic or foreign laws for the new listing of securities or other purposes, and Article 14 of the above contract, "B Bank" shall obtain prior written approval or consent from the defendant. ② The above approval or consent request shall be made in writing after comparison with the financial documents and audit report or review report of the B Bank. The defendant provides written approval or consent after comparison, and ③ the above business of the defendant is separate