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The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The plaintiff is a company that manufactures semiconductor equipment, etc., and the defendant is an accounting corporation.
B. The Plaintiff and the Defendant, on May 15, 2019, should adopt the Korean International Accounting Standards (the standards established by the International Accounting Standards Committee established in 2001, all listed companies, part of financial enterprises, and some public enterprises from 2011 in Korea).
The previous accounting standards (in this case, the domestic accounting standards) are combined by converting them into other accounting standards (IFR).
Pursuant to the service contract (hereinafter referred to as “instant one contract”), the service contract related to the establishment of the internal accounting management system (hereinafter referred to as “instant two contract,” and the financial advisory service contract (hereinafter referred to as “instant three contract,” and “instant three contract”), the part related to the instant case is as follows (hereinafter referred to as “A” and “B” refers to “Plaintiff” and “Defendant” respectively). Article 1 (Purpose)
1. The purpose of this Agreement is to provide for all the matters concerning consulting services with respect to the IFRS provided to A, who is in a consortium with the International Accounting Standards (IFRS) adopted by Korea.
2. The IFRS consortium will be conducted by A, and B will provide A with advisory services on the introduction of IFR.
Article 2 (Purpose and Scope of Services)
1.The principal scope of advisory services to be performed by Eul under this Agreement shall be the following:
(1) Advice on the analysis of differences between the current corporate accounting standards and the IFRS of a company;
1. The fee for the services related to this service shall be 40,000 won per day (Won 40,000,000).
However, value added taxes shall be separately imposed.