All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1 and 2 by Defendant H Accounting Corporation

A. The lower court held that the Plaintiffs’ claim for damages under the proviso to Article 17(5) of the former External Audit Act (amended by Act No. 12383, Jan. 28, 2014); Article 170(1) of the former Financial Investment Services and Capital Markets Act (amended by Act No. 12383, Jan. 28, 2014; hereinafter “former Financial Investment Services and Capital Markets Act”); Article 17(2) of the former Act on External Audit of Stock Companies (amended by Act No. 12148, Dec. 30, 2013; hereinafter “former External Audit Act”) against Defendant H Accounting Corporation (hereinafter “Defendant Accounting Corporation”); the lower court’s failure to collect and verify the facts that Defendant 1’s financial statements were incorporated into the former Foreign Exchange Bank; Defendant 2’s failure to perform its duties at the time of its failure to verify the facts as stated in its reasoning; and Defendant 5’s financial statements and mixed accounting corporation’s failure to perform its duties at the same time.