All appeals by the defendant against the plaintiffs are dismissed.

Expenses for appeal shall be borne by the defendant.

the purport and purpose of the claim;

The reasons for the entry in this case are as follows. In addition to the addition of the judgment on the argument that the defendant newly or repeatedly made in this court, the part of the reasons for the judgment in the first instance is as follows. As such, except for the addition of the judgment on the argument that the defendant has newly or repeatedly made in this court, the purport of Article 420 of the Civil Procedure Act is as stated in the reasoning for the judgment in the first instance (hereinafter the same shall apply in the judgment in the first instance). 2. The amended portion of "Defendant D", "Defendant B", "B", and "Defendant C" shall be both "D", "B" and "Defendant C" shall be written as "attached Table 2", and all of "attached Table 2" shall be written as "W", and "the plaintiff" shall be written as "W".

The plaintiff and the fleets (hereinafter referred to as "the plaintiff and the fleets") of 4-5 for the first reason shall be referred to as "the plaintiffs".

The plaintiff and the sperm of the 7th parallel "the plaintiff and the sperm" of the 14th parallel conduct "the plaintiff 1 through 21" and "the plaintiff and the aforementioned sperm" of the 16-17 parallel conduct "the plaintiff and the above sperm" to "the above plaintiffs."

The conduct of heading 5-6 of the 8th page is deleted, and the conduct of heading 8-11 is "A without any dispute, entry in the evidence of heading 1 through 46, 50 through 52, 55 through 57, 59, and 60 (including various numbers; hereinafter the same shall apply)", and the whole purport of pleading.

The 8th parallels 12 through 10th parallels 12 and 10th parallels, the 10th parallels 3th parallels as “2. Judgment on the Plaintiffs’ Claim”; 5th parallels as “the Plaintiffs’ Claim”;

The 20th sentence of the 13th administrative action "the 20th administrative action" shall be written by "the 1st administrative decision".

3. Additional determination

A. The summary of the defendant's assertion is as follows, that the defendant does not bear liability for the plaintiffs under the payment agreement of this case based on the letter of guarantee of this case.

The argument is asserted.

1) On the instant letter of guarantee, the Defendant’s seal is not affixed to the Defendant’s intent.