1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The status B Co., Ltd. (hereinafter “B”) is a corporation established for the purpose of lending funds pursuant to the Mutual Savings Banks Act.

The defendant is an accounting corporation established under the Certified Public Accountant Act to be appointed as a foreign auditor B under the Act on External Audit of Stock Companies (hereinafter “Foreign Audit Act”), and is a person who has performed the accounting audit of B for the third 38 business years (from July 1, 2008 to June 30, 2009).

B. According to B's window dressing accounting, the audit report prepared by the Defendant, the Mutual Savings Banks Act, the Enforcement Decree of the Mutual Savings Banks Act, and the regulations governing the Mutual Savings Banks, in classifying the asset soundness of loans, the mutual savings banks shall set aside (1) 20% of the balance of the credit as bad financial transaction costs, credit standing, and the credit balance against the customer with sufficient ability to repay debts for less than three months, by classifying them as "normal", and (5) 0.5% of the credit balance as bad credit balance as bad. (2) For the customer who has overdue credit for more than three months and less than six months but whose recovery is certain, in the follow-up management in light of the financial transaction contents or credit standing, etc., if ordinary attention is required, 2% of the balance of the credit balance as bad credit allowance. (3) If the customer who has overdue credit for more than six months is classified as "high credit for which collateral is held," and (4) if it is not possible to set the credit balance as a fixed amount of credit for more than five months, it shall not be classified as a fixed account.