1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On December 12, 2006, B Co., Ltd. (hereinafter “B”) issued 20,000,000,000 won, annual interest rate of 8.3% per annum, and the first non-registered interest coupon bonds issued on March 12, 2012 (hereinafter “instant subordinated bonds”).

B. B, in classifying the asset soundness of loans, Article 22-2(1)3 of the former Mutual Savings Banks Act (amended by Act No. 10175, Mar. 22, 2010); Article 11-3(3)3 of the Enforcement Decree of the same Act; Article 36(2) and Article 38 of the Regulations on Supervision of Business of Mutual Savings Banks; Article 20 of the Enforcement Rule of the Regulations on Supervision of Mutual Savings Bank Business (amended by Act No. 10175, Mar. 2, 2010); and the above classification standards provide that, pursuant to Article 20 of the Enforcement Rule [Attachment 2] of the said Act, “normal” is required to be followed by the asset soundness classification standards based on the total claim amount of the borrower unit, “the principle,” “the recall letter,” “the estimate of losses,” and “the allowance for bad debts” shall be differentiated according to

B, however, in preparing and disclosing the financial statements of the 26th period (from July 1, 2008 to June 30, 2009), the amount of credit balance to be classified into "fixedness", "resumed loss", "presumed loss", etc. was underestimated the allowance for bad debts by conducting window dressing accounts in a manner of raising the credit balance to "normal", "it was so. Accordingly, in fact, as if the net loss of the 26th period of the 26th period was realizing the net income of 20.3 billion won in the name of the 20.3 billion won in the name of the 215 billion won, the amount of false income statement was prepared and announced as if the total assets of the same period were 3.1 billion won in the net income of 3.3 billion won in the name of 3.3 billion won in the name of 27 billion won in the net income of 3.4 billion won in the name of 3.4 billion won in the 26.4 billion won in the net income statement.