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1. Plaintiff A and Plaintiff C are Nos. 3:
Plaintiff
E, F, Plaintiff J, Plaintiff M, Plaintiff Q, Plaintiff AA, Plaintiff AB, etc.
Reasons
1. Facts of recognition;
A. Status 1) Defendant AE Co., Ltd. (former trade name: AF, and hereinafter “Defendant Company”).
) The Korea Exchange (hereinafter referred to as the “Korea Exchange”) shall be a company with the aim of manufacturing boilers.
(2) Defendant AG, AH, AI, AJ, AJ, and AK (hereinafter referred to as “Defendant executives”) established on April 30, 2009 at the KOSDAQ market are those who were in office as directors or auditors of Defendant AG, AH, AI, AJ, and AK (hereinafter referred to as “instant Defendants”) as listed below:
Defendant AL accounting corporation (hereinafter referred to as “Defendant accounting corporation”) of 4 AJ 5 AK on March 27, 2009 to June 28, 2012, 2012, 5 AH 2 AH on February 10, 2004 to June 28, 2012, 203 AI 3 AI directors/ internal directors (technical officers) from February 10 to June 28, 2012, 204 to June 28, 2012.
(4) The Plaintiffs are personal investors or companies that have traded the shares of Defendant Company on the KOSDAQ market, as shown in the attached Table 2 of Damage Calculation Table, as an accounting firm established for the purpose of performing the duties of accounting audit, etc. pursuant to Article 23 of the Certified Public Accountant Act. The Plaintiff is an auditor who has prepared an audit report on each of the financial statements in the 8 business years (from January 1, 2008 to December 31, 2008), the 9 business years (from January 1, 2009 to December 31, 2009) and the 10 business years (from January 1, 2010 to December 31, 2010).
B. The Defendant Company’s separate accounting and annual business report, etc. 1) replaced the cost of the construction project expected to incur a loss in violation of the accounting standards from around 2007 to August 201 by new construction project, and manipulates the construction progress rate by means of understating the estimated cost of the construction project expected to incur a loss (in the case of the period 9 and the period 10, the pre-registered list in the process of manipulating the construction progress rate.