A. The scope of the appellate court’s judgment is limited to the scope of appeal filed by the appellant among the parts of the first instance judgment that were transferred to the appellate court.

B. The judgment of the court of first instance on Defendant D’s dividends of KRW 5,360,962 out of Defendant D’s dividends of KRW 11,267,791, which is KRW 5,360,962, and the remaining KRW 5,906,829 (= KRW 3,558,796, KRW 2,348,033) remains as the amount of dividends of Defendant D (the amount to be absorbed as the amount of dividends of Plaintiff H and C in the case of raising objections against Defendant D’s distribution of KRW 2,348,03 among the parts against Defendant D’s dividends of KRW 11,267,791), and Plaintiff B appealed only for KRW 2,348,03, among the parts against Defendant D’s losses, the court may determine only the amount of KRW 2,343,03, out of the part against Defendant D.

C. The first instance judgment on Defendant E’s dividends of KRW 17,423,126 out of Defendant E’s dividend amount of KRW 36,620,322, and the remaining KRW 19,197,196 (= KRW 11,566,08,631,108) remains as Defendant E’s dividend amount (which means KRW 11,566,08 among these 11,56,631,108). The first instance judgment on Defendant E’s dividends of KRW 2016,620,620,32, limited to KRW 7,631,108 among them).

However, since Plaintiff B sought a reduction from Defendant E, the claim amount was KRW 22,732,209, and the first instance court ordered Plaintiff B to distribute the amount of KRW 17,423,126 among them, the part against Defendant E is KRW 5,309,083 (=22,732,209-17,423,126).

In conclusion, this Court can decide only on the part against Defendant E, which is KRW 5,309,083, which is the part against Plaintiff B, within the scope of the purport of appeal (7,631,108).

The reasons why this court, which has accepted the judgment of the court of first instance, shall be as follows: (a) the defendant D, who was the last line of the judgment of the court of first instance, shall be corrected to "the defendant E"; and (b) the 15th to 14th to 17th to 20th to the following paragraph.