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1.The judgment of the first instance, including the preliminary claim added at the trial, shall be modified as follows:
Reasons
1. Basic facts
A. The party status 1) Defendant A Co., Ltd. (former trade name: B; hereinafter “Defendant Company”).
) The Korea Exchange (hereinafter referred to as the “Korea Exchange”) shall be a company engaged in boiler manufacturing business.
(2) Defendant C, D, E, F, and G (hereinafter collectively referred to as the above Defendants) are those persons who were directors or auditors of the Defendant Company, as listed below.
C) Defendant H Accounting Corporation (hereinafter referred to as “Defendant Accounting Corporation”) 3-E 1 of February 10, 204 between February 16, 2001 and June 28, 2012, when the representative director 2D 2 D 2004 to June 28, 2012, between February 10, 2004 and June 28, 2012, between February 10, 2004 and June 28, 2012, 4 F. 4 of directors / internal directors (financial charge) from March 27, 2009 to June 27, 2012, between June 27, 2012 and June 5, 2012, 2007 to June 31, 2012.
(4) The Plaintiffs are banks under Article 2(1) of the former Act, which are collective investment entities, and trust-type collective investment schemes in attached Form 2, a trust-type collective investment scheme established by the said company, under Article 188 of the Financial Investment Services and Capital Markets Act, and are trust companies that have concluded a trust contract with respect to each of the relevant funds indicated in the name of the fund and the list of investors, which are the trust-type collective investment schemes in attached Form 2, a trust-type collective investment scheme established by the said company. As a trustee company that purchased and sold the shares of the Defendant Company from April 7, 2011 to July 11, 2012, as shown in attached Form 3, in the KOSDAQ market.
B. The Defendant Company, 1, from around 2007 to August 201, replacing the cost of the construction project expected to incur a loss or the construction project that had already been aware of sale in violation of the accounting standards with new construction works, and also expected to incur a loss.