All appeals by the plaintiffs and the defendant against the plaintiffs are dismissed.

Expenses for appeal shall be borne individually by each person.

1. The reasoning of the court’s explanation concerning this case is as follows: (a) the pertinent part of the judgment of the court of first instance is modified as stated in the following 2; and (b) the reasoning of the judgment of the court of first instance (excluding the part 4. conclusion) is the same as that of the judgment of the court of first instance (excluding the part 4. conclusion) except to supplement or add the judgment as stated in the

2. Revised parts

A. Change of 3rd and 2 pages “Defendant D” (hereinafter “Defendant D”) to “D”

(b) revise “Defendant D” which is scattered from 3 to 5 pages, and “Defendant C”, respectively, to “Defendant”;

(c) by inserting 13 pages “B” and inserting 13 others as follows:

(d) Deletion from 4 up to 12 parallels.

(e) revise “3” of 13 parallels to “2”;

(f) To revise “this decision” to “the judgment of the first instance” on the five-way basis.

3. Supplement and addition of judgments;

A. The defendant prepared a receipt that the plaintiffs received a promissory note, etc. issued by J and received the amount invested in the defendant by subrogation, and argued that the above receipt was prepared and made in accordance with the plaintiffs' intent during the investigation, and that the plaintiffs received all of the invested money by subrogation.

When a debtor delivers a bill to a creditor with respect to the performance of an existing obligation, the intention of the party is divided into cases where it is intended to extinguish an existing cause obligation and to maintain only a new cause obligation, such as where it is intended to provide a so-called “for payment” with respect to the existence of an existing cause obligation, and where it is delivered for the purpose of the security for payment of the existing obligation, and where it is delivered for the purpose of the security for payment of the existing obligation. If the principal debtor under the bill is not the same as the debtor under a cause relationship, the payment by the third party under