1. All of the plaintiff's claims are dismissed.

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

1. Basic facts

A. The status of the party is that the bankruptcy trustee of the bankrupt corporation A (hereinafter “A”), the defendant B accounting corporation (hereinafter “the defendant corporation”) is an accounting corporation that conducted the external audit of A from 2002 to 2010, and the defendant C and D are the accounting corporation belonging to the defendant corporation that was in charge of external audit of the quarterly half-yearly settlement of accounts against A.

B. A’s window dressing accounting and Defendants’ audit 1) The Chairperson E, Vice-Chairperson F, Audit G, etc., a management of A, maintained at least 8% ratio of equity capital (BS) compared to risk assets, and settled accounts with A’s financial statements from the beginning of the early 2000s to bring profits through dividends, performance-based bonuses, etc. In particular, A, while operating a special purpose corporation for real estate development and implementation projects (hereinafter “SPC”), was to manage the said bank as receiving financial advisory fees from SPC in order to transfer its business profit, such as sales profit, to A.

Since the above financial advisory fee becomes final and conclusive according to the share ratio of SPC stocks or the ratio of prior agreement profit distribution after the completion of the real estate implementation project, it can be received at the time of the completion of the implementation project. However, despite the fact that the profit can be received at the time of settlement of accounts after the completion of the implementation project, A executes a loan to SPC, receives the loan from the financial advisory fee to return the loan to the financial advisory fee, and appropriates a false profit under the name of the financial advisory fee for the real estate implementation profit of the SPC not yet realized, and, for SPC which is impossible to obtain additional loan due to the limit of the same loan, etc.

3 As an accountant belonging to the defendant corporation, the defendant C and D shall audit the accounts of A for the 2008 fiscal year, 2009 fiscal year, and 2010 fiscal year, and the total amount of revenues from financial advisory fees of A at the time of the settlement of accounts for each fiscal year shall be the relevant net profit.