1. The plaintiffs' claims against the defendant are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. The Defendant is an accounting corporation under Article 23 of the Certified Public Accountant Act, and is an external auditor who prepared an audit report on the 13th period (from January 1, 2012 to December 31, 2012) of D (hereinafter “D”) pursuant to the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

The Defendant’s audit report submitted after the audit of the instant financial statements (hereinafter “instant audit report”) was published around March 8, 2013, and the said audit report contains adequate opinions that “The instant financial statements adequately indicate D’s financial status, etc. from an important point of view in view of importance according to the Korean Selection International Accounting Standards.”

The Plaintiffs purchased the shares of D as follows:

- Plaintiff A: From June 25, 2013 to December 26, 2013, 14,660 (97,646,490 won) - Plaintiff B: From June 24, 2013 to November 1, 2013, Plaintiff B: (a) 8,945 note (61,94,730 won) - Plaintiff C: The Securities and Futures Commission (7,543,50 won) took measures to additionally audit the instant financial statements, audit reports, etc. from July 4, 2013 to July 9, 2013; (b) 1,070 shares (7,543,50 won) from July 4, 2013 to the Securities and Futures Commission (the Securities and Futures Commission has taken measures to additionally audit the instant financial statements, audit reports, etc.; (c) 1, 2014 to 2,201.214

- In relation to the purchase contract of raw materials (PET film) for the production of IT films with the UN Esti Co., Ltd. (hereinafter referred to as the "Co., Ltd. from the time when the second referring to the Co., Ltd.), the professional vision of Co., Ltd. and the company instead of Co., Ltd., and ITO film sales contract, the professional vision and the non-fashion company, respectively, have entered into a false contract.