1. The Defendants jointly committed against the Plaintiff KRW 3,335,521,238 and KRW 238,213,317, respectively, shall be from January 7, 2016 to May 525.

1. Basic facts

A. 1) The Plaintiff is an accounting corporation established under Article 23 of the Certified Public Accountant Act, and is an accounting corporation established under the Act on External Audit of Stock Companies (hereinafter “Foreign Audit Act”).

Defendant B Co., Ltd. (the first trade name was “Co., Ltd. G” but was changed on March 22, 2013 to its current trade name pursuant to Article 2.

) (hereinafter referred to as “Defendant Company”)

(2) On April 30, 2009, the Defendant Company was a stock company engaged in boiler manufacturing business, and listed its issued share certificates in the KOSDAQ market.

Defendant C, as the representative director of the Defendant Company, has overall control over the business of the Company.

Defendant D worked as a director in charge of finance, Defendant E, and F of the Defendant Company as an employee of the re- border team of the Defendant Company, and was in charge of financial accounting affairs of the Company.

B. The Defendant Company prepared a false financial statement from 2008 to 2011 by replacing the cost of the construction project anticipated to incur losses or the cost of the construction project already perceived as the sale in violation of accounting standards, and by calculating the estimated cost of the construction project anticipated to incur losses (hereinafter “instant window dressing accounting”) (hereinafter “instant window dressing accounting”).

(2) Meanwhile, from 208 to 2010, the Plaintiff concluded an external audit contract with the Defendant Company (hereinafter “instant external audit contract”) and audited the Defendant Company’s financial statements, and prepared an audit report containing the audit results for the pertinent business year of the Defendant Company, and submitted it to the Defendant Company. The audit report stated the appropriate opinion that “The Defendant Company’s financial statements indicate the Defendant Company’s financial status, management performance, earned surplus, capital change, and cash flow from an appropriate point of view in view of importance in accordance with generally accepted accounting standards.”

3. The audit report of the Plaintiff for the business year 2008.