1. The defendant's appeal is all dismissed.

2. Of the appeal costs, the part arising between the plaintiffs and the defendant is the defendant.

1. The reasons for the court's explanation concerning this case are as follows: ① 3,9,18 of the first instance court's ruling "A" shall be used as "A"; ② the third party's "the former subsidiary of the defendant at the time" of the third party's judgment of the first instance court shall be deleted; ③ the witness at the fourth party's 6,5, 3, and 17th party's "the witness at the first instance court" shall be used as "K"; ④ the "U" in the seventh party's 18th party's 7th party's 7th party judgment of the first instance court shall be used as "K"; ⑤ the "2014, 21232 of the third party's judgment of the first instance court" shall be used as "the second party's 16th party's 8th party's 16th party's 8th party decision of the first instance court"; and ② the defendant's defendant's defendant's defendant's defendant's defendant's allegation that "the first party's defendant's defendant's defendant's defendant's allegation that the second party's defendant's defendant's defendant's defendant's defendant's defendant's defendant's defendant's defendant's second defendant's allegation ".

"Other than adding, it is the same as the part of the reasoning of the judgment of the first instance, which is therefore cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The part to be mard;

A. 1) On October 28, 1992, I paid KRW 50,000,000 with K and established the Defendant around October 2, 2007, when I had worked as the representative director of W Co., Ltd. (Seoul Co., Ltd., Ltd. before the modification; hereinafter “W”).

B) The Defendant established G around October 2007 with the money borrowed from I and K, and lent USD 16,924,194.34 to G from November 13, 2007 to April 1, 2008. (c) The Defendant died on June 4, 2013, and Plaintiff A as a renunciation of inheritance by other co-inheritors.