1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On June 14, 2016, the Governor of the Financial Supervisory Service designated B accounting corporation as an auditor of Flue (hereinafter “subject company”).

As a certified public accountant belonging to B accounting corporation, the Plaintiff performed the duty of auditing financial statements for the fiscal year 2016 (from January 1, 2016 to December 31, 2016) of the target company.

B. The sales of the target company during the 2016-year period were mainly generated from the business division of “motor vehicle front-time funeral service” and “electronic components”.

The raw material flow of the vehicle funeral service division shall be supplied with raw materials by other companies and supplied by the company at the same time, and the company was supplied with raw materials by the company at the same time the company was supplied by the company at the same time and supplied with processed products to the original bank of the merger and purchase bank.

(See attached Form 1). The raw material flow of the electronic components (SSPS) sector shall be supplied by another company with raw materials from the other company, and the target company shall be supplied with raw materials and supplied by the company in the form of supplying the processed products to the original bank of the Dispute Resolution Co., Ltd.

(See Attached Form 1). (c)

On February 8, 2017, the Plaintiff: (a) perceived the sales and sales cost of the company’s previous funeral services and the electronic components (SPS) sector as “total amount”; and (b) drafted an audit report on February 8, 2017.

Although it is reasonable to recognize sales as "net amount," the subject company's transactions that were supplied with raw materials by a specially related person and supplied after the external processing [the business division of the MFS], the Plaintiff did not reflect the fact of violation of the accounting standards of the subject company on February 21, 2018 on the grounds that the Plaintiff neglected the additional audit procedures to identify the substance of the transaction as follows and did not reflect the fact of violation of the accounting standards of the subject company. (i) The disposition of suspension from office for the Plaintiff on February 21, 2018 (from March 1, 2018 to February 28, 2019) (ii) there was no audit performance, such as inquiries, interviews, visits, etc. with the relevant business party, who is