1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. The facts falling under each of the following subparagraphs may be found either in dispute between the parties or in full view of the purport of the entire pleadings in the statements in Gap evidence Nos. 1, 3 through 5, Eul evidence Nos. 1, 11, 52, 54 to 62 (including each number; hereinafter the same shall apply).

Plaintiff

D, F, and L were engaged in claims collection business on the first day of the service period stated in the attached Form 1 retirement allowance calculation table by entering the National Agricultural Cooperative Federation (hereinafter referred to as the "CF") as claims collector.

B. On August 6, 2002, the Agricultural Cooperative Asset Management Co., Ltd. (the Agricultural Cooperative Asset Management Co., Ltd. was organized and dissolved as the Agricultural Cooperative Asset Management Co., Ltd. on June 27, 201, and the Agricultural Cooperative Asset Management Co., Ltd. completed the registration of incorporation on July 15, 201, in order to efficiently support the reorganization of non-performing loans and assets acquired from non-performing loans owned by the Agricultural Cooperative Federation and its member cooperatives under the Act on the Structural Improvement of Agricultural Cooperatives. (hereinafter “Defendant”)

C. Around September 2002, the National Agricultural Cooperatives Federation concluded a debt collection delegation contract with the Defendant (hereinafter “the above debt collection delegation contract”). The Addenda to the above debt collection delegation contract provides that “(i) the above contract shall have effect from October 1, 2002, and (ii) the claims entrusted by the AFF prior to the effective date of this contract shall be deemed to have been entrusted to the Defendant under this contract. (iii) The claims entrusted by the AFF prior to the effective date of this contract shall be deemed to have been collected by the Defendant. A person who is working as a special team for the collection of claims by the AFFF prior to the effective date of this contract.”

Plaintiff

DF, L, in accordance with the above debt collection delegation agreement, describe on October 1, 2002, Plaintiff A, B, G, and K in the “work period” in the attached Form 1 retirement allowance calculation sheet.