On January 31, 2011, the said limited liability company issued ABCP (CP) based on the underlying asset based on future cash flow or expected profit, such as sales revenue of the D Multi-Family Housing Construction Project, and B and F Co., Ltd. (hereinafter “F”) accepted the same and reselled it to general investors under the name of BBCP.

On February 8, 2011, the Defendant entered into a specified money trust agreement with Korea Investment Securities Co., Ltd. with the trust term of KRW 589,768,101 with respect to KRW 2.5 billion from February 8, 2011 to May 2, 201, and purchased BB CP with the trust term of KRW 3.1 billion with respect to KRW 2.5 billion from February 25, 2011 to May 25, 2011.

B On March 21, 2011, the Seoul Central District Court rendered an application for commencement of rehabilitation proceedings with the Seoul Central District Court 201hap34, and received a decision on April 1, 201, and the rehabilitation plan approval was issued on September 30, 201.

According to the approved B's rehabilitation plan, 20% of the principal amount of corporate bills shall be converted into investment, 30% shall be paid in cash, 50% shall be replaced by the issuance of corporate bonds in 201, but the amount to be paid in cash shall be paid in equal installments each year for 9 years from the second year (2013) to the tenth year (2021) after the first year (2012).

G and H, including the developments leading up to the delegation of a lawsuit, as an attorney at the Plaintiff’s legal entity, by deceiving the investors of the F Group J on behalf of 116 victims of BCP and the International Monitoring Center (Appellant and Joint Representative G) on June 18, 201.