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

A. On June 12, 2009, Komato Savings Bank Co., Ltd. (hereinafter “tomato Savings Bank”) issued the second bearer bonds; the third bearer bonds around November 6, 2009; the fourth bearer bonds; and the fourth bearer bonds around June 17, 2010; and the Plaintiffs purchased each subordinate bonds.

B. Pursuant to Article 22-2(1)3 of the former Mutual Savings Banks Act (amended by Act No. 10175, Mar. 22, 2010); Article 11-3(3)3 of the Enforcement Decree of the same Act; Articles 36(2) and 38 of the Regulations on Supervision of Mutual Savings Bank Business; and Article 20 of the Enforcement Rule of the Regulations on Supervision of Mutual Savings Bank Business (amended by Act No. 10175, Mar. 22, 2010); and the above detailed criteria for classification of asset soundness include that: (a) according to the above detailed guidelines for classification of asset soundness; and (b) according to the above detailed guidelines, the above detailed guidelines stipulate that “ordinary”, “the principle of week,” “the collection letter of “the asset soundness at five-stage loss”; and (c) the estimated losses shall be categorized as “the allowance for bad debts in accordance with the respective classifications.”

However, in preparing and publicly announcing the financial statements for the 26th period (from July 1, 2008 to June 30, 2009), the Saturdays Savings Bank made a false profit and loss statement as if it had realizing the net income of 20.3 billion won, and prepared and publicly announced a false balance sheet as if it had realizing the net income of 3.3 billion won, and as if it had the total assets of 3.374 billion won, it was prepared and publicly notified as if it had the total assets of 3.37 billion won, and as if it had the total assets of 27.4 billion won in the same period (from July 1, 2008 to June 30, 2009) in order to raise the credit balance to be classified as "normal", "presumed loss, etc.", and in fact, it was prepared and publicly notified as if it had the net income statement of 20.3 billion won in the same manner.