1. All appeals filed by the Defendant and the Intervenor are dismissed.

2. The portion resulting from the participation in the appeal costs.

The court's explanation of this case by the court of the first instance as to this case is consistent with the reasoning of the first instance judgment, except for the addition of the judgment as to the intervenor's assertion in the court of first instance as set forth in the following Paragraph 2, and thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article

(1) In addition to the part to be determined additionally as stipulated in paragraph (2), the grounds alleged in the trial by the defendant and the intervenor are different from the contents alleged in the first instance trial. However, considering all the evidence of the first instance trial and the evidence additionally submitted in the trial, it is not different from the facts established in the first instance trial. The intervenor’s act, which the plaintiff asserted as grounds for disciplinary action, is an act of having grounds for exemption from positive administration as stipulated in Article 23-2 of the Public Audit Act (hereinafter “Public Audit Act”), and is justifiable as it is within the discretionary scope of business judgment under the Commercial Act.

Article 23-2 (Exemption from Responsibility for Active Administration) (1) Where a person subject to self-audit has not intentionally or by gross negligence performed his/her duties for the public interest, such as improvement of unreasonable regulations, etc., he/she shall not be held liable for disciplinary action, request for reprimand, etc. under this Act.

(2) The detailed standards and operation procedures for immunity under paragraph (1) and other necessary matters shall be prescribed by Presidential Decree.

Article 13-3 (Criteria for Exemption from Active Administration) (1) A person who is subject to self-audit shall meet all the following requirements in order to obtain an active administrative exemption pursuant to Article 23-2 of the Act:

1. The work process of persons who undergo self-audit shall be for the public interest, such as improving unreasonable regulations and promoting public services;

2. Persons who are subject to self-audit shall actively engage in the relevant duties;