The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Comprehensively taking account of the evidence adopted by the lower court: ① Defendant A was a shareholder and representative director of the Company C (hereinafter referred to as “C”); C was a major shareholder holding 97.69% of the shares issued by Defendant B (hereinafter referred to as “Defendant Company”); ② C filed an application for commencing rehabilitation procedures with the Daegu District Court 2008 Joint9; the rehabilitation court decided to commence rehabilitation procedures with the Defendant C on July 11, 2008; ③ the Plaintiff’s claim was KRW 2,890,612,742 of the total rehabilitation claim; ④ the Plaintiff’s meeting was the largest shareholder holding 19.37% of the total rehabilitation claim; ④ the amount of shares issued by the Plaintiff’s general meeting of shareholders held by the Plaintiff and the Plaintiff’s officers and employees under the agreement to sell the shares held by the Plaintiff’s 105% of the net assets at the time of the instant rehabilitation plan (hereinafter referred to as “the agreement between the Plaintiff and the Plaintiff’s general meeting of shareholders”).

The lower court, based on the above factual basis, C-C.