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1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
1...
Reasons
1. Basic facts
A. Status 1) B Co., Ltd. (former trade name: BG Co., Ltd.; hereinafter “instant savings bank”).
(2) Pursuant to the former Act on External Audit of Stock Companies (amended by Act No. 12148, Dec. 30, 2013; hereinafter “former External Audit Act”), the term “mutual savings bank business entity” is a bank that has been engaged in receiving deposits and installment savings with authorization from the Financial Services Commission in accordance with the Mutual Savings Banks Act. (2) The Defendant Advanced Accounting Corporation is an external auditor who prepared an audit report on the financial statements for the 37 fiscal year (from July 1, 2006 to June 30, 2007; hereinafter “37 fiscal year”) and the 38 fiscal year (from July 1, 2007 to June 30, 208; hereinafter “38 fiscal year”) of the Savings Bank in accordance with the former External Audit Act, and the Defendant Han Young Accounting Corporation is an audit report prepared on the financial statements for the 39 fiscal year (from July 30, 2008 to June 30, 2008) of the Savings Bank.
3) The Defendant Financial Supervisory Service is a non-capital special corporation established under the Act on the Establishment, etc. of Financial Supervisory Organizations for the purpose of establishing sound credit order and fair financial transaction practices through the performance of inspection, supervision, etc. of financial institutions, and protecting financial consumers, including depositors and investors. B. 1) The instant savings bank issued the second non-guaranteed subordinated bonds (hereinafter “instant subordinated bonds”) with the subscription amount of KRW 20 billion on July 17, 2009, and maturity of KRW 17,000,000,000 and KRW 8.50% on October 17, 2014, and interest rate of KRW 8.50 (hereinafter “instant subordinated bonds”).
(Units: (Units: 36,6341,784,2242,282,0510.212 October 212, 2009, the savings bank of this case was prepared and published as of June 25, 2009, the third quarter (from July 1, 2008 to March 31, 2009) 25,913 1,915,381, 282, 382, 38 (from July 1, 2007 to June 30, 2008) of the total assets for net income classified as net income.