All appeals are dismissed.

The costs of appeal by the plaintiffs are assessed against the plaintiffs.

The grounds of appeal are examined.

For the reasons indicated in its holding, the court below determined that the difference between the plaintiffs and the independent party intervenor (hereinafter "the intervenor") in the appraisal result of the appraiser's appraisal of the court below is not reasonable in calculating the normal share price that would have been formed without the defendants' improper audit at the time of purchase of the shares of the O Co., Ltd. (hereinafter "O"), and therefore, it cannot calculate the amount of damages based on the appraisal result. The court below determined that the difference between "the closing price of March 16, 2009, immediately before the public disclosure of the embezzlement of the O management," and "the closing price of April 22, 2009, immediately before theO is delisted," and calculated the specific amount of damages of the plaintiffs and the intervenor.

The judgment below

Examining the reasoning in light of the record, such determination by the court below is just, and contrary to the allegations in the grounds of appeal, there were no errors by misapprehending the legal principles on the probative value of appraisal results or the computation of

Therefore, all appeals are dismissed, and the costs of appeal by the plaintiffs are assessed against the plaintiffs, and the costs of appeal by the intervenor are assessed against the intervenor. It is so decided as per Disposition by the assent of all participating Justices on the bench.