1. The plaintiff's claim against the defendants is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Basic Facts

The Plaintiff as a party is a corporation established pursuant to the Small and Medium Enterprise Cooperatives Act, which operates mutual aid business, etc., and Defendant B accounting corporation (hereinafter “Defendant B accounting corporation”) established pursuant to Article 23 of the Certified Public Accountant Act prepared an audit report on financial statements for 2015 fiscal years (15 fiscal years) of D (hereinafter “D”) under the former Act on External Audit of Stock Companies (amended by Act No. 13453, Jul. 31, 2015; hereinafter “ External Audit Act”) with an accounting corporation established pursuant to Article 23 of the Certified Public Accountant Act, and Defendant C prepared the audit report as a certified public accountant belonging to Defendant C.

The Defendant accounting corporation, which submitted the external audit report of Defendant accounting corporation and the first audit report of this case, submitted the audit report (hereinafter “the first audit report of this case”) to D on March 28, 2016, after conducting the external audit (hereinafter “instant external audit”) for the fiscal year 2015 (from January 1, 2015 to December 31, 2015 of the business year).

In the first audit report of this case, the defendant accounting firm expressed the appropriate opinion by deeming that the financial performance and cash flow of the reporting period that ends in the same financial status as that of the financial status as of the end date of the fiscal year is fairly indicated in accordance with the general corporate accounting standards.

On April 5, 2016, the Plaintiff entered into a credit guarantee agreement between D and D with a maximum trading amount of KRW 5,300,000,000, and the maximum trading period from April 5, 2016 to April 4, 2017 (hereinafter “instant guarantee agreement”).

On December 12, 2016, the defendant accounting firm submitted the second audit report of this case by the defendant accounting firm, when filing a corrective report on the first audit report of this case on December 12, 2016, and "the audit report (hereinafter referred to as the "audit report") revised any error in setting up allowance for bad debts."