2. Defendant C and Defendant D are the same.

A. Basic facts 1) A Co., Ltd. (the former trade name before and after the change: E; hereinafter, the same shall apply) received a decision to commence rehabilitation procedures on March 16, 2016 as Suwon District Court 2015 Ma10045, and the said Defendant was appointed as the administrator. (2) The Plaintiff reported the rehabilitation claims equivalent to KRW 254,727,842 (i.e., interest 14,177,50,300 until March 15, 2016) in the above rehabilitation procedures, and the Defendant’s administrator accepted the decision.

3) On January 5, 2017, the Plaintiff filed an application for payment order against A, asserting that there was a claim equivalent to KRW 280,389,383 of the price of the commodities, such as pressure heads and heads of heads of heads, etc. (i.e., KRW 240,550,30,300 from December 1, 2015 to January 6, 2017) with respect to A, but the said payment order was implemented as the instant lawsuit upon the Defendant’s administrator’s objection.

B. According to the Improper Debtor Rehabilitation and Bankruptcy Act due to a lack of profit to protect the rights (hereinafter “DRA”), any property claim that occurred prior to the commencement of rehabilitation procedures for the debtor constitutes a rehabilitation claim (Article 118), and any rehabilitation creditor, etc. who intends to participate in rehabilitation procedures shall report the rehabilitation claim to the court within the reporting period set by the court (Article 148); any rehabilitation claim that is entered in the list of rehabilitation creditors submitted to the court by the custodian shall be deemed reported to the court pursuant to the provisions of the Act (Article 151); when the rehabilitation plan is decided to authorize the rehabilitation plan, the debtor shall be exempted from liability for all rehabilitation claims and rehabilitation security rights (Article 251); and any rehabilitation claim shall be subject to rehabilitation claims (Article 251).