1. From among the instant lawsuits, Defendant Solomon Savings Bank Co., Ltd., the bankrupt company.

1. The plaintiffs asserted that Solomon Savings Bank Co., Ltd. (hereinafter " Solomon Savings Bank") acquired the 6th non-registered subordinated bonds issued by the Solomon Savings Bank around September 19, 2009 (hereinafter "the subordinate bonds of this case"), but the Solomon Savings Bank suffered losses which could not recover the above bonds due to bankruptcy.

In 209, the financial statements attached to the registration statement, the investment prospectus, etc. of the above subordinated bonds were prepared in a false manner by classifying the loans that are doubtful to the possibility of recovery by the Solomon Savings Bank as normal bonds and appropriating the bad debts for bad debts. Based on this, the above savings bank sold the subordinated bonds in this case, and provided a false explanation as if the financial status was good and the asset soundness was high.

The Defendant Agjin Accounting Corporation, while auditing the financial statements of Solomon Savings Bank at the 38th period (from July 1, 2008 to June 30, 2009), expressed “personal opinions” as an auditor, even if the above false statements were made.

The Defendant Financial Supervisory Service and the Republic of Korea neglected the supervision over the Solomon Savings Bank, thereby failing to control the issuance of the instant subordinated bonds.

Therefore, pursuant to Articles 125 and 48 of the former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “Capital Markets Act”) and Article 760 of the Civil Act, the Defendant Advanced Accounting Corporation is liable for damages incurred by each of the instant subordinated bonds acquired in accordance with Articles 125(1)3 and 162(1)3 of the Capital Markets Act, Article 170(1) of the Capital Markets Act, Article 756 of the Civil Act, and Article 756 of the Civil Act.