2. The Plaintiffs’ Financial Supervisory Service, Defendant Financial Supervisory Service.

(a) The status of the parties concerned 1) The Jeju Mutual Savings Bank (hereinafter referred to as the “Seoul Mutual Savings Bank”);

(2) The Plaintiffs are the banks that have been engaged in the receipt of deposits and installment savings with authorization from the Financial Services Commission in accordance with the Mutual Savings Banks Act.

The subordinate bonds issued as described in the paragraph were purchased.

3) Defendant Samil Accounting Corporation is an accounting corporation under Article 23 of the Certified Public Accountant Act, and the Act on External Audit of Stock Companies (hereinafter “ External Audit Act”).

Pursuant to the 39th fiscal year of a mutual savings bank (from July 1, 2008 to June 30, 2009; hereinafter “39th fiscal year”).

(2) The audit report on the financial statements of this case (hereinafter “instant audit report”)

(4) The Defendant Financial Supervisory Service is a non-capital special corporation established by the Act on the Establishment, etc. of Financial Supervisory Organizations for the purpose of establishing sound practices in credit transaction and protecting financial consumers, including depositors and investors, through the conduct of inspection, supervision, etc. of financial institutions.

B. On June 15, 2009, when a mutual savings bank issued subordinated bonds of a mutual savings bank, the first non-registered subordinated bonds of an amount equivalent to KRW 20 billion (hereinafter “instant subordinated bonds”) shall be deemed to have been issued by a mutual savings bank.

(2) On June 5, 2009, the first day was attached to the registration statement submitted by mutual savings banks to the Financial Services Commission (hereinafter “instant registration statement”), including the financial statements for the 37 fiscal year, the financial statements for the 38 fiscal year, and the quarterly financial statements for the 3rd quarter (from July 1, 2008 to March 31, 2009) during the 39 fiscal year.

The audit of the 37 and 38 financial statements on the above registration statement was conducted by the new accounting corporation, and the audit of the 39-year financial statements was conducted on the 39-year financial statements.