1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reason why the court has used this part of the disposition is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. Thus, this part of the reasoning of the judgment of the court of first instance is cited.

2. The reason why the court uses this part of the Plaintiff’s assertion is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. Thus, this part of the reasoning of the judgment of the court of first instance is acceptable.

3. Whether the disposition is lawful;

A. The judgment of the court of first instance, including relevant statutes, is as shown in the attached Form.

B. The reasons why this Court uses this part of the facts of recognition are as follows, 3.B. of the reasoning of the judgment of the first instance except for the dismissal or addition of the pertinent parts as follows.

Therefore, in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, this is cited as it is.

K 54,60,000 2,801,801, 526 H 5,000,000 104,00 L 17,665,4475,544.56, the first instance judgment of the court of first instance, which held that L 17,665, 4775, 805, 544.5 is as follows (see evidence 58, No. 11 of the judgment of the court of first instance). The following details are added as follows in the fifth sentence under the 16th sentence below of the first instance judgment:

【6) As recognized earlier, J Accounting Corporation is an auditor who has conducted external audits of consolidated financial statements during the 57th period (from January 1, 2011 to December 31, 201) and 58 (from January 1, 2012 to December 31, 2012) of the Plaintiff and its subordinate companies. The Z, AA, AB, and AC are certified public accountants belonging thereto and certified public accountants who have conducted the actual audit by participating in all or part of their certified public accountants and auditors; b) The J Accounting Corporation prepared each audit report on March 15, 2012 and March 14, 2013 (the 57th audit) and each audit report on which the Plaintiff and their subsidiary companies expressed their opinions that the consolidated financial statements are adequate, and the Securities and Futures Commission conducted the audit report on each audit report as a result of the audit report, and the Securities and Futures Commission conducted the audit supervision and the audit report on each audit report.