1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. 1) The Plaintiff is a corporation that engages in investment trading business, investment advisory business, underwriting business, etc. of securities, etc. (2) A (hereinafter “A”) is a corporation that sells and exports and sells Internet network equipment, and is subject to an accounting audit conducted by an external auditor (hereinafter “external audit”) from a stock company as provided in Article 2 of the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

3) The Defendant is an accounting corporation under Article 23 of the Certified Public Accountant Act, and is an auditor prescribed in Article 3(1)1 of the External Audit Act. (b) B, a representative director of A, established a company with overseas documents such as the United States, etc. for the purpose of preventing a decline in the share price due to a decrease in the sales of A, and facilitating the attraction of investors or the loan from financial institutions, and subsequently, made it best that A sells measuring instruments to determine whether A has cut off the line.

2) B established P and E in Hong Kong under the name of P and P, the head of the A overseas business team, in the name of P and P, in Hong Kong. 3) B operated documents as if it actually sold goods, unlike the actual ones, as if it had been sold. A sells A’s “OTCR cap” products to D companies in the United States, and D sells D’s goods to I in the United States operated by H, the branch of C, and thereafter, I sells the said goods to J in Hong Kong, and then prepares a false document as if J sold the said goods to A.

In other words, B increased sales by means of pretending that B had repeatedly exported and imported the same measuring instrument as “TDRr” in the order of A, D, I or E, F, or G.

C. The Defendant shall prepare and publicly announce the Defendant’s audit report, etc. 1) from January 1, 201 to January 1, 201.