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(영문) 서울고등법원 2017.02.07 2014나5533
손해배상 등
Text

1. Of the judgment of the court of first instance, the part against the plaintiffs against the defendant is reduced and expanded at the trial.

Reasons

1. Basic facts

A. The parties 1) The G Co., Ltd. (hereinafter “G”)

(1) A company established on May 1, 1989 for the purpose of developing and selling computer software and listed on the KOSDAQ market on January 8, 2002, and under the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

(3) Article 2 of the Act on External Audit (hereinafter “Audit”)

Article 2 subparag. 1-2 of the Monopoly Regulation and Fair Trade Act is applicable to a company that is subject to the preparation of consolidated financial statements under Article 1-2(2) of the Act on External Audit. (2) Co-Defendant B of the first instance trial (hereinafter “B”) held office as a representative director or director of G from October 11, 2005 to March 31, 201, and held office as a representative director of H (hereinafter “H”) from March 28, 2001 to July 13, 201.

3) The Defendant is an accounting corporation established for the purpose of conducting an accounting audit pursuant to Article 23 of the Certified Public Accountant Act, and no later than the 20-year fiscal year (from January 1, 2008 to December 31, 2008) through Article 22-year fiscal year (from January 1, 2010 to December 31, 201) of G, and the 11-year fiscal year (from January 1, 2008 to December 31, 2008) through Article 13-year fiscal year (from December 31, 2008 to December 31, 2008) of G’s subsidiary company, and I related company of G (hereinafter “I”).

(4) The Plaintiffs purchased and disposed of G’s stocks, convertible bonds, and bonds with warrants (hereinafter “stocks, etc.”) from March 26, 2009 to April 23, 201 when G was delisting in the KOSDAQ, or as of the date of the closing of the argument in this case. The Plaintiffs were to purchase and dispose of G’s stocks, convertible bonds, and bonds with warrants (hereinafter “stocks, etc.”) from March 26, 2009, when the Defendant publicly announced the audit report for the 20th fiscal year (hereinafter “20 audit report”).

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