1. Of the judgment of the court of first instance, the part against Defendant U in excess of the following amount ordered to be paid shall be revoked.

1. The scope of the judgment of this court against the plaintiffs A, C, D, E, G, J, and K (hereinafter "appellant") appealed from the judgment of the court of first instance against the part against the defendant V accounting corporation. Since the defendant U appealed against the part against the defendant U among the judgment of the court of first instance, the scope of the judgment of this court is limited to the part against the defendant V accounting corporation and the part against the defendant U who appealed from the judgment of the court of first instance.

2. The following facts may be found either in dispute between the parties or in combination with the whole purport of the pleadings as set forth in Gap evidence 1 to 4, 6 to 12, 16 to 20, 22, 23, 26 and 27, and evidence 5-1 to 12.

Y each subordinated bond issuance and plaintiffs' subordinated bonds purchase 1) Y Co., Ltd. (hereinafter referred to as "Y").

(1) On June 23, 2009, the first non-registered interest-based junior bonds (hereinafter referred to as “first subordinate bonds”) worth KRW 16 billion in total 16 billion.21 million.

(2) On December 21, 2009, the second subordinate bonds with interest coupons (hereinafter “second subordinate bonds”) equivalent to KRW 9.5 billion in total and KRW 9.5 billion, and the first subordinated bonds and the second subordinated bonds are referred to as “each subordinate bonds of this case” in total.

2) At the time of the issuance of the first subordinated bonds, Y issued “The 8/8 club” in the event that the first subordinated bonds meet all the following conditions: “The 203 to 6 consecutive years, 2008,” “The 8/8 club’s equity capital ratio is above 8%, and below the fixed credit ratio is below 8%. The 8.13% and below the fixed credit ratio is 7.5% (the base date in December 2008)”; “The 2nd subordinated bonds were issued to 4 consecutive years, 2003 to 7 consecutive years, 2009,” “The 8/8 ratio B.73%, and 7.3% credit ratio is below the fixed ratio (the base date in December 2009).”

3. The case.