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1. Certified public accountants for two years from September 1, 2013 to August 31, 2015, who were performed by the Financial Services Commission to the Plaintiff on July 17, 2013.
Reasons
1. Details of the disposition;
A. A. B accounting corporation is a director who is in charge of the above external audit affairs as a partner of B accounting corporation, and as a director who is in charge of the above external audit affairs. B accounting corporation is a director who is in charge of the above external audit affairs as a partner of B accounting corporation, in the following order: (a) external audit (hereinafter “39 audit,” and (b) external audit on the financial statements from July 1, 2009 to June 30, 2010) of C Mutual Savings Bank (hereinafter “instant company”); (c) external audit on the financial statements from July 1, 2009 to June 30, 2010.
B Accounting Firm prepared each audit report stating that the financial statements of the instant company are adequate as a result of each audit of this case.
B. As a result of the accounting supervision of each of the above audit reports, the Defendant Securities and Futures Commission failed to reflect in each of the audit reports the fact that the Plaintiff neglected to conduct audit procedures on loan claims such as violating asset soundness classification standards in the process of each of the following dispositions, and thus failed to reflect in each of the audit reports the fact that the Plaintiff failed to pay for bad debts in the amount of KRW 9,438,00,000 in the amount of the bad debts allowances in the 39 audit, and the amount of the bad debts allowances in the 40th audit.
The Plaintiff, as of June 2009, received a list of closed-end business operators as of June 2009 from the instant company and reviewed the appropriateness of the asset soundness classification of the instant company.
Of the total credit extended to the customer who is in the discontinuance of business, the credit amount should be classified as one of the items below the “fixedness,” but considering the fact that there was no business closure or delay, the credit amount against the above company was erroneously classified into “normal”.
Accordingly, the bad debts allowance of KRW 3,082,00,000 by neglecting the audit procedure on the above loans and drawing a wrong audit conclusion.