A. The Gwangju District Court F and G (hereinafter “First Auction”) Defendant Gwangju Bank Co., Ltd. (hereinafter “Defendant Gwangju Bank”) on July 15, 2010 (hereinafter “Defendant Gwangju Bank”) owned P&D Co., Ltd. on July 15, 2010 (hereinafter “P&D Co., Ltd.”) chisteex Co., Ltd. on November 19, 2010.

As a result of the corporate merger, on December 8, 2010, the first-order establishment registration was completed with respect to the establishment registration of a mortgage-mortgage with respect to the Defendant Gwangju Bank, the debtor, the Man&D, and the maximum debt amount of the debt amount of KRW 650,000,00 with respect to the 409-2 and 6 parcels and above ground buildings (hereinafter “real property 1”) in Yong-Nam-gun, Yong-gun-gun, Jeonnam-do.

(2) On May 4, 2012, Defendant Gwangju Bank filed an application for the auction of real estate rent with G with the Gwangju District Court G for the real estate rent on May 4, 2012 (as the result of the auction procedure conducted overlapping with F of the Gwangju District Court that applied for the real estate rent on April 2, 2012). Accordingly, the amount of actual dividends on the auction object was determined as KRW 572,431,908.

(3) The employer, on the ground that H, I, J, K, and ten employees working in the N&Dex were not paid wages and retirement allowances, and L and seven other employees were demanded to pay dividends in the auction procedure on the first real estate owned by the N&D NBex.

On January 31, 2013, the auction court of the first auction case distributed the total amount of claims to the above workers having the lien under Article 37(2) of the Labor Standards Act (H 14,621,550, I 18,000,090, J 8,648,200, K 110,253,954, L, and 7 other than 56,758,816, 208,282,610, and the total amount of claims KRW 1,569,960, the remainder of the amount of claims to be actually distributed to the defendant Gwangju Bank, who is the person who is the person who is the person who is the person who is the person who has the right to deliver the first auction case, and distributed the amount of claims to Gwangju Bank, the amount of claims to be distributed in accordance with Article 359,178,412, which is the third priority.