1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Facts without dispute;

A. The Plaintiffs are shareholders of Editer Co., Ltd., a KOSDAQ-listed corporation (hereinafter “Editer”), and Defendant Han-gu is an accounting firm that audited Editer for each business year in 2009 and 2010.

B. A. On March 23, 2012, E.I.D. was abolished on January 30, 2013 on the ground that: (a) the type of management was designated on the grounds that a series of business losses had occurred in the recent four business years; (b) but did not have undergone a practical examination of delisting, but was not relieved of the deficit pending.

2. The assertion and judgment

A. The purport of the Plaintiffs’ assertion was that the Defendant entered in each audit report on the financial statements in the business report for the fiscal year 2009 and 2010 of Edicoman’s 209 and 2010 in a false manner, including sales, gross sales, and other important matters. The Plaintiffs acquired Edicoman’s shares on July 20, 201, respectively, by believing that each of the audit reports was true.

However, as E.I.D. delisting due to such fraudulent audit by the Defendant, the Plaintiffs suffered damages equivalent to the purchase price of shares (Plaintiff A22,469,125 won, Plaintiff B16,062,645 won).

Therefore, the defendant should compensate the plaintiffs for the above amount of damages in accordance with Article 170(1) of the Financial Investment Services and Capital Markets Act and Article 17(2) of the Act on External Audit of Stock Companies.

B. Determination as to the above is without dispute over the fact that the Defendant, among the descriptions of the business report in 2009 that was initially published around December 18, 2012, corrected the sales per unit to KRW 2,64,211,865 from KRW 3,39,211,865, and the gross sales profit from KRW 234,260,009 from KRW 234,260,009 to KRW 19,260,009, respectively, was published.

However, the above facts (which does not include evidence of sales, etc. that occurred in the business year 2010) and the statement of Gap evidence 10 are alone.