1. The Defendant: (a) KRW 10,51,189; (b) KRW 8,166,488; and (c) KRW 19,191,709.

1. Facts of recognition;

A. 1) The plaintiffs are parties to the dispute, as shown in the attached Table No. 1, the Yangyang Global Co., Ltd. (former trade name before the change: Trub Co., Ltd.; hereinafter referred to as "Tyang Global").

(2) The Defendant is an external auditor who prepared an audit report on the financial statements during the 18-year fiscal year (from January 1, 2009 to December 31, 2009; hereinafter “2009 fiscal year”) and the 19-year fiscal year (from January 1, 2010 to December 31, 201; hereinafter “2010 fiscal year”) pursuant to the Act on External Audit of Stock Companies (hereinafter “the Act”).

B. Around July 2009 to August 2009, Daeyang Global Co., Ltd. entered into a contract for the development of the Limerson Industry, Multi-Dplate, Co., Ltd., Ltd., Daychip, Ltd., and Kanstdex Ltd., with the development of mining rights between the company from July 2009 to August 2009.

On August 2009, the Daeyang Global offered approximately KRW 7.69 billion for capital increase, and among them paid approximately KRW 4.9 billion for the above four companies as advance payment, but immediately returned from the above four companies and consumed at will.

The Daeyang Global did not account the above advance payment until the period for the settlement of accounts for the fiscal year 2009 expires, and the debtor borrowed five billion won from C to December 23, 2009 and made the appearance of advance payment as normally recovered from the above four companies from October 8, 2009 to December 23, 2009.

Accordingly, the Grand Global stated that cash and cash assets on the balance sheet are KRW 6,496,55,593 among the financial statements for the fiscal year 2009, and stated that net income on the profit and loss statement is KRW 2,388,273,155, and prepared a false and exaggerated financial statement of KRW 5 billion.

The Daeyang Globals are thereafter KRW 5 billion.