1. All appeals filed by the plaintiffs are dismissed.

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

Purport of claim and appeal

(b).

1. The reasons for the entry of this case by the court of first instance concerning this case are as follows: 4th of the judgment of the court of first instance added "No. 111 and 112" to the column for the ground for recognition; 6th of the judgment of the court of first instance, "the right to claim was extinguished" to "the right to claim was extinguished"; 4th of the judgment of the court of first instance, as stated in the reasoning of the judgment of the court of first instance, except for addition of the judgment on the allegations newly raised by the plaintiffs in the trial, as stated in the main sentence of Article 420 of the Civil Procedure Act.

2. Determination on the Plaintiffs’ additional assertion

A. According to Article 36 of the Regulations on Supervision of Business Affairs of Mutual Savings Banks, the loan claims classified into five stages, namely, “normality,” “contributation,” “contributation,” and “presumed loss,” and among them, the loan claims classified as “retributation,” “presumed loss,” and “presumed loss,” constitute “non-performing credit extension” under subparagraph 5 (d) of Article 2 of the former Mutual Savings Banks Act (amended by Act No. 10175, Mar. 22, 2010; hereinafter the same) and thus, the balance of the bad debts allowance should be deducted.

According to the theory for classifying asset soundness of mutual savings banks (No. 109) and the theory for classifying asset soundness (No. 113) published by the Financial Supervisory Service (No. 109), not only the overdue standards such as delayed payment but also the corporate management status, financial status, cash flow, future business prospects, etc. in the case of corporate credit.

In the case of breach of trust loans Nos. 1, 3, 4, and 5 of this case, the appropriation for bad debts should be established by classifying the loans as “a claim below the fixed amount,” and the possibility of recovery thereof is serious.

Nevertheless, the financial statements of the savings bank of this case were classified as normal bonds and the allowance for bad debts has not been accumulated. Accordingly, the financial statements of this case include the total assets, the total amount of capital, and the total amount of capital.