1. On February 9, 2012, the Defendant rendered a one-year disciplinary action against Plaintiff A and against Plaintiff B.

1. Details of the disposition;

A. On June 25, 2010, C Accounting Corporation changed the trade name from the Securities and Futures Commission (hereinafter “Securities Board”) to “Co., Ltd. E” on February 24, 2009, but again changed the trade name as at June 24, 2010; hereinafter “D” regardless of the change; a certified public accountant who is a director in charge of Plaintiff A from February 14, 201 to December 17, 201, and the Plaintiff as a general certified public accountant, appointed D’s 44th (from January 1, 2010 to December 31 of the same year) with respect to the financial statements (hereinafter “instant audit”).

B. On December 21, 201, the Securities Board did not have concluded a conditional transfer certificate with D law firm F (hereinafter “Escke”) but falsely appropriated the amount of KRW 1 billion on the financial statements from the fiscal year 2009 to the end of the fiscal year 2011 as advance payment as if there was a deposit amount of KRW 1 billion under the contract. While conducting the audit of the instant case, the Plaintiffs did not have the seal impression of D on the scke contract, and paid the fees to the attorney G (hereinafter “G”) of the law firm F, which is the storage of Dscke contract, for a period of time, without having affixed the seal seal impression on the scke contract, and 1.1 billion won treated in advance by D, was discovered that the depositee was unclear and processed in advance and that the amount was considerably different from the deposit amount under the scke contract to verify the validity or existence of the contract, and made a proposal to the Defendant on the external audit under Article 16(1)6 of the External Audit Act (hereinafter “Financial Audit Act”).