A. The main claim of this case is dismissed.

B. The Defendant transferred to the Plaintiff the right to claim for the payment of the distribution amount of KRW 102,804,127 out of KRW 2,645,771,310 distributed to the Defendant according to the distribution statement as of November 13, 2013, under the Korea Asset Management Corporation Administration No. 201-05328-003 public sale procedure by the Sound Agency Administration No. 201-03, the Defendant transferred the right to claim for the payment of the distribution amount to the voice head

C. The plaintiff's remaining conjunctive claims are dismissed.

2. Of the total litigation costs, 40% is borne by the Plaintiff, and the remainder 60% is borne by the Defendant, respectively.

This Court's reasoning is the same as the corresponding part of the judgment of the court of first instance. Therefore, this Court's reasoning is cited by the main text of Article 420 of the Civil Procedure Act.

2. The parties' assertion

A. The plaintiff's assertion

Since the defendant's claim was modified according to the rehabilitation plan approved in the rehabilitation procedure of this case, the distribution amount of this case shall be appropriated on the basis of the changed amount of claim in order stipulated in the contract for partial transfer of mortgage of this case.

Therefore, the claim that should be preferentially appropriated to the defendant according to the order stipulated in the contract for partial transfer of collateral security of this case among the distribution amount of this case 2,645,771,310 based on the amount of claim changed according to the rehabilitation plan is as follows.

본문내 포함된 표 1. 피고에게 1순위로 충당되어야 할 채권 : 피고의 배당일 현재 비보증부채권액(이 사건 근저당권일부이전계약 제2조 제1항 제1호) ○ 비보증부대출원금 : 1,591,799,000원 ○ 개시전이자 : 14,147,298원 ○ 개시후이자 : 제1차년도 263,001,205원(비보증부대출 원금 1,591,799,000원과 비보증부대출 개시전이자 14,147,298원의 합계 1,605,946,298원에 대한 2009. 10. 26.부터 1차년도 2011년 말까지의 개시후이자 7.5%) ○ 개시후이자 : 제2차년도 119,384,925원(비보증부대출 원금 1,591,799,000원에 대한 2012. 1. 1.부터 2차년도 2012년 말까지의 개시후이자 7.5%) ○ 가지급금 : 9,154,710원 ○ 비보증부대출 변제기 후 연체이자 : 331,439,968원 (비보증부대출원금 1,591,799,000원에 대한 변제기 다음날인 2012. 1. 1.부터 2013. 11. 13.까지 연체이율 연 16.5%의 비율로 계산한 연체이자 : 228,826,557원) (개시전이자 14,147,298원에 대한 변제기 다음날인 2012. 1. 1.부터 2013. 11. 13.까지 연 16.5%의 비율로 계산한 연체이자 : 4,248,898원) (개시후 제1차년도 이자 263,001,205원에 대한 변제기 다음날인 2012. 1. 1.부터 2013. 11. 13.까지 연 16.5%의 비율로 계산한 연체이자 : 81,202,522원) (개시후 제2차년도 이자 119,384,925원에 대한 변제기 다음날인 2012. 12. 31.부터 2013. 11. 13.까지 연 16.5%의 비율로 계산한 연체이자 : 17,161,991원) ○ 합계 : 2,328,927,106원(= 1,591,799,000원 + 14,147,298원 + 263,001,205원 + 119,384,925원 + 331,439,968원) 2. 피고에게 2순위로 충당되어야 할 채권 : 보증부대출의 보증채무이행일까지 발생한 연체이자와 약정이자 차액분(이 사건 근저당권일부이전계약 제2조 제1항 제2호) ○ 합계 : 16,147,460원 (= 1,953,863원 + 14,193,597원) 보증기관 보증서 대출실행금액 기간 연체이율(%) 약정이율(%) 차액(원) 기술신용보증기금 500,000,000 2009.10.18.~2009.10.25. 연17 연6.44 1,157,260 2009.10.26.~2009.12.18. 연7.5(주1) 연6.44 784,110 300,000,000 2009.11.30.~2009.12.18. 연7.5 연7.42 12,493 합계 1,953,863 원고 167,450,046 2009. 8.30.~2009.10.25. 연17 연5.73 2,947,075 2009.10.26.~2009.12.23. 연7.5 연5.73 479,091 125,831,556 2009. 9. 1.~2009.10.25. 연17 연6.72 1,949,183 2009.10.26.~2009.12.23. 연7.5 연5.73 360,016 239,287,378 2009. 9. 1.~2009.10.25. 연17 연5.73 4,063,624 2009.10.26.~2009.12.23. 연7.5 연5.73 684,624 67,431,019 2009. 8.31.~2009.10.25. 연17 연6.8 1,055,249 2009.10.26.~2009.12.23. 연7.5 연5.73 192,927 200,000,000 2009. 9. 1.~2009.10.25. 연17 연10.73 1,889,589 2009.10.26.~2009.12.23. 연7.5 연5.73 572,219 합계 14,193,597 총합 16,147,460 3. 합계 : 2,345,074,566원 (= 1순위 2,328,927,106원 + 2순위 16,147,460원)

Note 1) annually 7.5

Ultimately, 300,696,744 won (i.e., 2,645, 771, 310 won - 2,345,074,566 won) out of the distribution amount of this case shall be divided in proportion to the distribution amount pursuant to Article 2(1)3 of the Agreement on the Partial Transfer of Collateral Security.

B. Defendant’s assertion

Article 250(2)1 of the Debtor Rehabilitation and Bankruptcy Act (hereinafter “Rehabilitation Act”) provides that “The interest rate on the principal obligation in accordance with the rehabilitation plan shall not affect the rights of the debtor’s guarantor for whom the rehabilitation procedure has commenced.” Even if the interest rate on the principal obligation has been mitigated according to the rehabilitation plan, the allocation amount in this case shall be based on the claim calculated according to the interest rate under the original agreement prior to the mitigation, when appropriating the allocation amount in accordance with the order stipulated in the contract for partial transfer of the right to collateral security. The overdue interest rate (at least three months per annum) set by one bank shall be 19% per annum from January 11, 199 to December 28, 201, and 17% per annum from the following day to the date.

Accordingly, when calculating the details of the allocation of this case between the plaintiff, defendant and the Korea Technology Credit Guarantee Fund, the amount of the claims that the defendant should have priority over the plaintiff and the Korea Technology Credit Guarantee Fund are as follows

1. Claim 1.2 to be appropriated to the Defendant: non-guaranteed Claim 2. 1. 2. 1. 2. 4. 7. 2. 5 : 1.06 : 1,59,00 per annum; 14,147; 29,39,394 annual interest rate of 2. 7. 2. 7. 1. 7. 2. 1. 7. 4. 7. 1. 2. 7. 7. 1. 45 per annum; 2. 3. 40. 7. 7. 1. 1. 7. 1. 45 per annum; 40. 7. 7. 1. 45 per annum; 206. 7. 1. 45 per annum; 3. 196 . 7. 45 per annum per annum;

Note 3) annual 17

Therefore, 2,645,771,310 won of the instant amount is insufficient to extinguish the said amount of claim 2,872,474,091. Thus, the instant amount of distribution should be reverted to all the Defendant without considering the distribution ratio with the Plaintiff and the Korea Technology Finance Corporation.

3. Judgment as to the plaintiff's primary claim

ex officio, a lawsuit of demurrer against a distribution is a lawsuit seeking the alteration of the distribution schedule prepared by the distribution court after a creditor, etc. who has an objection to the distribution schedule raises an objection under the substantive law against the distribution schedule, and constitutes a lawsuit under the Civil Procedure Act. As such, a lawsuit of formation aimed at forming a change in existing legal relations is limited to cases where the law expressly provides for the formation of a change in existing legal relations and there is no legal basis (see, e.g., Supreme Court Decision 92Da35462, Sept. 14, 1993). However, Articles 80 through 84 of the National Tax Collection Act, which provide for distribution in the public sale procedure, provide for the method of distributing the distribution, the preparation of the distribution statement, the procedure for filing an objection against the sale statement, and the deposit of distributed money by the Korea Asset Management Corporation, the agent of the head of a tax office or the head of a tax office, and does not provide for a lawsuit of demurrer against a distribution under the Civil Procedure Act or the provisions that provide for the distribution statement under Article 154 of the Civil Execution Act.

Therefore, it is unlawful for the Plaintiff to seek correction of the instant distribution statement itself as a lawsuit of demurrer against the Defendant as a lawsuit of objection against distribution equivalent to the lawsuit of demurrer against distribution, as it files a lawsuit of form without legal basis.

4. Judgment on the plaintiff's conjunctive claim

A. Determination on claims to be appropriated in the first order out of the dividend amount

1) The following circumstances, which can be acknowledged by comprehensively taking account of the overall purport of arguments and arguments as to the claims set forth in the order of priority among the dividend amount in the contract of partial transfer of a right to collateral security, namely, ① since the time when the above contract was concluded, the Plaintiff’s claims were scheduled to be modified according to the rehabilitation plan in the future, and thus, the Plaintiff and the Defendant did not make any agreement as to whether such claims refer to claims to be modified pursuant to the rehabilitation plan in the future, and whether such claims refer to claims before the alteration is made pursuant to the rehabilitation plan. ② According to Article 250(2)1 of the Debtor Rehabilitation Act, the change of rights of rehabilitation secured creditors pursuant to the rehabilitation plan does not affect the guarantor of the existing rehabilitation plan. However, if the guarantor pays part of the claims under collateral security in subrogation, regardless of the completion of additional registration before the right to collateral security, the obligee acquires rights to claims and collateral held by the obligee within the scope of their repayment and the Defendant’s participation in the rehabilitation plan as to the remaining claims after the alteration of the rehabilitation plan.

2) Specific amount of claim

Furthermore, according to the evidence evidence No. 9, rehabilitation security rights: ① 100% of the principal shall be fully repaid as proceeds from the sale of real estate held by factories, etc. at the end of the second year (2012), ② interest prior to the commencement of the rehabilitation plan shall be fully repaid until the end of the first year (2011), ③ interest rate after the commencement of the outstanding principal shall be 7.5% per annum, and interest corresponding to the year of preparation (209, 2010) shall be repaid at the end of the first year (201), ④ interest at the end of the first year (209, 2010), ④ if the repayment fails to be made at the due date, it shall be repaid by applying the overdue interest rate of general fund loans of the relevant bank from the date following the due date to the actual repayment date; ⑤ If the principal and interest to be repaid each year under the rehabilitation plan is not separately specified, it shall be repaid on December 30 (the immediately preceding business day) of the corresponding year in the absence of a separate setting.

As to the specific amount of repayment and the date of repayment for non-guaranteed loans, the principal amounting to KRW 1,591,79,000 by the end of 2012, KRW 14,147,298 shall be paid by the end of 2011, KRW 263,01,205, KRW 4,00,00,00 from the beginning interest by the end of 2011, KRW 119,384,925 shall be paid by the end of 2011, KRW 5,00,00,00 from the day following the date of each repayment. As such, overdue interest shall be added up until November 13, 2013, which is the date of each repayment.

(1) Principal 1,591,79,000 won and overdue interest 237,243,467 won

(P) 320 days from December 29, 2012 to November 13, 2013; 17% per annum)

(2) Interest 14,147,298 won prior to commencement and overdue interest 4,506,980 won prior to commencement

(684 days from December 31, 201 to November 13, 2013, 17% per annum)

(3) Of the starting interest, 263,001,205 won and overdue interest 83,663,205 won for the accrued interest.

from January 8, 2012 to November 13, 2013, 683 per annum 17 per annum)

(4) Of the starting interest, 119,384,925 won and overdue interest 17,626,448 won for the accrued interest.

(317% per annum, 17%) from January 9, 2013 to November 13, 2013

(5) Total amount: 2,331,372,528 won

Meanwhile, there is no dispute between the parties to the claim that the provisional payment made by the Defendant shall be appropriated in the first order under the instant collective security agreement. According to the evidence No. 15, the fact that the provisional payment made by the Defendant was 12,533,190 can be recognized. Accordingly, the claim that should be appropriated in the first order under the instant collective security agreement is KRW 2,343,905,718 (=the above KRW 2,31,372,528 + the provisional payment KRW 12,53,190).

B. Determination as to claims that should be appropriated in the second order out of the dividend amount

1) In the instant contract for partial transfer of a right to collateral security (hereinafter “the instant contract for partial transfer of a right to collateral security (hereinafter “the instant contract for partial transfer of a right to collateral security (hereinafter “the instant contract for partial transfer of a right to collateral security (hereinafter “right to interest and the agreed interest”). Under the instant contract for partial transfer of a right to collateral security (hereinafter “the instant contract for partial transfer of a right to collateral security”), the Korea Technology Finance Corporation prescribed the difference between overdue interest and the agreed interest accrued until the date of the performance of the obligation to collateral security (hereinafter “the instant contract”), and the Plaintiff paid the amount by subrogation on December 18, 2009. As the Plaintiff and the Korea Technology Finance Corporation had already incurred overdue interest at the time of payment by subrogation, the difference between overdue interest and the agreed interest accrued until the date of the performance of the obligation to collateral security (hereinafter “the instant contract for partial transfer of a right to collateral security”) is not stipulated in the instant rehabilitation plan. Therefore, it is reasonable to deem that the difference between overdue interest and the agreed interest already determined by the agreement between the Plaintiff and the parties to be paid the amount of the instant contract.

Furthermore, considering the overall purport of the pleadings as to the difference between overdue interests and agreed parties already determined at the time of the contract for partial transfer of the right to collateral security of this case, considering the overall purport of the pleadings in the written evidence Nos. 15 and 22, the Plaintiff and the Korea Technology Finance Corporation may recognize the fact that the overdue interest rate at the time of repayment by the Plaintiff and the Korea Technology Finance Corporation is 19% per annum, and the period to which the overdue interest rate at the time of repayment by the Plaintiff and the Korea Technology Finance Corporation is applied as listed in the following table.

A 2.3. interest rate of 1.3 (%) interest rate of 2.2.0 per annum of 20.3 (%) interest rate of 30,00,00 (%) interest rate of 2.3.0 per annum of 19.42.58, 380,000 per annum of 19.18.20.3.0 to 20.36.47.00 per annum of 20.29.36.17.46.0 per annum of 20.36.0,000 per annum of 20.3.0,000 per annum of 20.29.35,000 per annum of 20.36.0,000 per annum of 197.4.6.27.0,000 per annum of 20.35.0,000 per annum of 29.36.197.5 annually of 19.207

Ultimately, the claim that should be appropriated in the second order out of the dividend amount under the contract for partial transfer of the right to collateral security (=12,131,670 + 20,97,508) is the claim that ought to be appropriated in accordance with the agreement for partial transfer of the right to collateral security of this case.

C. Distribution amount to the plaintiff

1) Of the instant distributed amount, the claims to be preferentially apportioned to the Defendant pursuant to Article 2(1)1 and 2(1)2 of the instant collective security agreement are KRW 2,377,034,896 (i.e., KRW 2,343,905,718 + KRW 33,129,178). As such, the remainder of KRW 268,736,414 (i.e., KRW 2,645,71,71,310 - 2,377,034,896) out of the instant distributed amount ought to be apportioned pro rata to the Plaintiff, the Defendant, and the Korea Technology Credit Guarantee Fund in accordance with the number of respective guaranteed loans and the ratio of guarantees under Article 2(1)3 of the instant collective security agreement.

2) Accordingly, when calculating the amount to be distributed to the Plaintiff out of the above 268,736,414 won, 102,804,127 won (i.e., KRW 268,736,414 x total amount of guarantee loan of the Plaintiff x KRW 800,000,000 ± total amount of guarantee loan of the Plaintiff and the Korea Technology Finance Corporation x KRW 1,673,00,000 x Plaintiff’s guarantee rate of 80%). As such, 102,804,127 out of the instant amount to be distributed to the Plaintiff should be allocated to the Plaintiff.

D. Sub-committee

Therefore, upon confirmation of the distribution statement of this case, the defendant acquired the right to claim the payment of the distribution amount of this case against the voice Gun, and the above part of KRW 102,804,127, which should have been distributed to the plaintiff among them, has no legal grounds in relation to the plaintiff. Thus, the defendant is obligated to transfer the right to claim the payment of the distribution amount of KRW 102,804,127 to the plaintiff, and notify the plaintiff of the fact of the transfer of the claim to

5. Conclusion

Therefore, the part of the plaintiff's main claim shall be dismissed, and the conjunctive claim shall be accepted within the scope of the above recognition, and the remainder shall be dismissed as it is without merit. Since the conclusion of the conjunctive claim in the judgment of the court of first instance is partially different, the judgment of the court of first instance shall be modified as above, and it is so decided as per Disposition.

Judges Ei-Man-gu (Presiding Judge) and the highest order

Note 1) The interest rate in arrears is 7.5% of the interest rate after the commencement of the rehabilitation plan, since the right to interest was changed after the commencement of the rehabilitation plan.

2) The Plaintiff asserts that the overdue interest rate for non-guaranteed loan should be calculated as 16.5% per annum. The Plaintiff asserts that if the overdue interest rate is calculated as 17% per annum, 290,530,369 won should be distributed proportionally, and if the overdue interest rate is calculated as 19% per annum, 250,341,38 won should be apportioned proportionally.

3) The defendant asserts 17% per annum or 19% per annum.

4) Since interest KRW 317,610,518, which began to be repaid for the first year as stated in the rehabilitation plan, is calculated by the ratio of 7.5% per annum from the commencement date of the order to commence the business to December 31, 2011 as to the sum of principal and interest prior to commencement to the date of the first year, the interest accrued after the commencement of the non-guaranteed loan shall be calculated by adding the sum of KRW 1,591,79,00 and interest prior to commencement to the first year to KRW 14,147,298.

5) The interest of KRW 14,180,90,06, which began to be repaid for the second year as stated in the rehabilitation plan, shall be calculated based on the ratio of KRW 7.5% per annum from January 1, 2012 to December 31, 2012 of the principal. Thus, the interest that began to be repaid for non-guaranteed loans in the second year shall be calculated based on the non-guaranteed unit application amount of KRW 1,591,79,00,000 for non-guaranteed unit loans.

Note 6) Since December 30, 2012 falls on a legal holiday, December 30, 2012, the repayment date is December 28, 2012, the immediately preceding business day.

Note 7) The Plaintiff asserts that 16.5% per annum, 17% per annum, and 19% per annum with respect to overdue interests. The Defendant asserted 17% per annum or 19% per annum, but it applies 17% per annum by the statement in Eul evidence 22.

Note 8) The repayment date under the rehabilitation plan is December 30, 201, but the interest accrued after the above commencement was calculated from December 31, 201, and the overdue interest is calculated from January 1, 2012.

9) The repayment date under the rehabilitation plan is December 28, 2012, but the interest accrued after the above commencement was calculated from December 31, 2012, and the overdue interest is calculated from January 1, 2013.