1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The parties’ status SELS Shipbuilding Co., Ltd. (hereinafter “SELSC”) were changed to “new Es. S. S. S. S. S. S. F,” and the Plaintiff was the largest shareholder holding 90.25% of the shares of S.S. Es. from July 2010. The Defendant is an accounting firm under the Certified Public Accountant Act for the purpose of accounting audit.

B. On December 8, 2009, the former Corporate Restructuring Promotion Act (amended by Act No. 8572, Aug. 3, 2007; hereinafter “former Promotion Act”) was effective on August 3, 2010; hereinafter “former Promotion Act”).

On December 24, 2009, the first creditor financial institution’s joint management proceeding under Article 8(1) of the former Promotion Act was initiated by its resolution on December 24, 2009. (2) After that, the financial statements of 2009, which were prepared by E.S. E. E. ELS., the total assets on the statement of financial position decreased by 42% compared to the former, and the total assets on the statement of financial position decreased by 7,93.3 billion won. The total capital was approximately -7,93.3 billion won. The sales amount decreased by 16% compared to the former sales amount on the statement of financial statements, while the sales amount decreased by 24%, the sales amount increased by 1,32.6 billion won, and around 1,20.1 billion won, sales and management expenses increased by 580% compared to the former.

3) The Defendant’s Act on External Audit of Stock Companies from January to March 2010 (hereinafter “ External Audit Act”)

(4) On March 30, 2010, the Defendant, as an auditor, conducted an audit of the financial statements of the fiscal year 2009 E.S. ELS., subject to external audit. As a result of the audit, on March 30, 2010, the net loss amounting to KRW 873 billion occurred in the fiscal year 2009 of E.S. ELS., and the current assets.