A. Defendant A and Defendant D are jointly and severally and severally 428,491,051 won and 118,153,702 won.

2. Defendant B and C submitted a written answer containing the defenses of qualified acceptance, but the Plaintiff modified the claim by reflecting it, and the Defendants did not challenge the Plaintiff’s modified claim. Thus, the Defendants deemed to have led to confession as to the Plaintiff’s assertion.