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1. The plaintiff's lawsuit against the defendant B shall be dismissed.
2. Defendant C shall pay to the Plaintiff KRW 154,843,726 and KRW 63,280,641 among them.
Reasons
1. Basic facts
A. The relevant parties’ status (1) The Plaintiff is a corporation that runs the guaranteed insurance business, etc.
(2) Defendant B was the actual owner of F Co., Ltd. (hereinafter “F”), and was registered as F’s representative director from July 1993 to December 1998.
Defendant C was registered as F’s director from December 1993 to February 2, 2001, and was in charge of F’s accounting accounting accounting accounting officer.
Nonparty G is a person registered as F’s auditor from May 1994 to May 1, 199.
(2) A company established on January 21, 1959 and engaged in the housing construction and sales business, etc., F was subject to the commencement of composition decision from the Gwangju District Court on July 12, 199, but the decision to revoke composition was finalized on April 26, 2006, and subsequently, was issued a decision to discontinue the bankruptcy at the same time with the declaration of bankruptcy by the above court on May 11, 2006.
B. According to F’s window dressing accounting (1) Defendant B and C prepared financial statements for the fiscal year 1995 (from January 1, 1995 to December 31, 1995) of F, Defendant B and C received a report from an employee in charge of accounting that the deficit is expected to be due to the result of the settlement of accounts, and if accounting is recorded as it is in accordance with the corporate accounting standards, it would be difficult to operate the company due to the decline in external confidence and the decline in business due to the failure to receive new credit from financial institutions. The fact is as of the end of the fiscal year 1995, even if the net loss of the F amount of approximately KRW 7,056,00,000 was incurred, the amount of KRW 4,470,000,000 was excessive in assets-related accounts by means of false entry as to advance payment of KRW 2.300,000,000, 3000, 209, 2005, 300.
(2) Meanwhile, on the other hand.