1. The judgment of the first instance, including the claims modified by this court, shall be modified as follows:

The plaintiff's defendants.

1. Basic facts

A. The relationship 1) The Plaintiff was a professor of the Department of Accounting at G University. The Defendant C, as a succeeding professor of the Plaintiff, was in service as the professor of the Department of Accounting at H University. 2) The Defendant Incorporated Association B (hereinafter “Defendant Association”) is a corporation for the purpose of research, survey, etc. related to the theory and practice of securities, and published E Academic Branch (former name: FIC) as a corporation for the purpose of research, survey, etc. related to securities.

B. In relation to the empirical study on the contents of “Ohlson Model” that is determined as an accounting variables, such as excess profit during the previous period, and other information that is not reflected in the accounting variables, the Plaintiff has developed an empirical analysis model (statistical analysis model) to analyze the future excess profit ratio of listed companies in our nonfinancial business sector in the current and past four years. (2) around April 2005, the Plaintiff received e-mail from Defendant C with the content that “The fact that the publication of this paper is necessary for the examination of promotion of professors, and the situation where the paper prepared by it is not passed the publication examination, which is different.” From that time, the Plaintiff participated in the e-mail with Defendant C’s preparation of this paper concerning the subject at the time of this study.

3. Around May 2005, the Plaintiff extracted each accounting data from K's K (listed company's accounting data database) to verify the above provisional installation, i.e., the Plaintiff left the statistics program SAS Statist Analys Systms Systm, using statistical program SAS Symem, to which the Plaintiff was a third party.

L is calculated by the statistics analysis work on June 7, 2005.