1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. 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 G (hereinafter “G”) pursuant to the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

B. 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 are appropriately indicated in terms of importance in accordance with the International Accounting Standards for the Selection of Korea.”

C. The Plaintiffs acquired G’s shares and held them up to now as follows:

- Plaintiff A: 8,387 note (total purchase price of KRW 47,874,100) from August 23, 2013 to February 4, 2014 - Plaintiff B: 1,500 note (purchase price of KRW 8,400,00) on January 17, 2014 - Plaintiff C: 400 note (total purchase price of KRW 2,725,000) on August 29, 2013 to October 11, 2013 - Plaintiff D: 1,892 note (total purchase price of KRW 9,334,965) on September 11, 2013 to October 10, 2014 - Plaintiff C’s purchase price of KRW 400 (total purchase price of KRW 2,725,000) on August 23, 2013; Plaintiff 205 note 1,75,2013

D. On February 14, 2014, the Securities and Futures Commission conducted an investigation and supervision on the instant financial statements, audit reports, etc., and conducted supervision on February 14, 2014, the Financial Supervisory Service additionally set aside 50% of the audit fees for the fiscal year 2012, which was received or to be received from G, as stated below, as the joint fund for damages, on the grounds that the Defendant neglected to conduct the audit procedures as follows, and took measures for three years (from January 1, 2014 to December 31, 2016) restricting the audit of G.

- Negligence of audit procedures for sales claims, etc. (No. 13. 39,377 million won) - G Co., Ltd., the second.