1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the judgment of the court of first instance, citing this case, is the same as the part of the judgment of the court of first instance, except for adding "additional Judgment of the court of second instance" to "Additional Judgment of the court of second instance" as set forth in the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination of the second instance;

A. According to the legal principles of the Debtor Rehabilitation and Bankruptcy Act (hereinafter “ Debtor Rehabilitation Act”), any property claim arising from the cause prior to the commencement of rehabilitation procedures for the debtor shall be deemed a rehabilitation claim (Article 118 subparag. 1); any rehabilitation creditor may participate in the rehabilitation procedures for his/her rehabilitation claims (Article 133(1)); any property claim against any person other than the debtor arising from the cause prior to the commencement of rehabilitation procedures, which is within the scope secured by any right of retention, pledge, mortgage, security right, provisional registration right, movable property, claims, etc., which exist in the debtor’s property at the time of the commencement of rehabilitation procedures (Article 141(1)); any rehabilitation security right shall be deemed a rehabilitation security right (Article 141(3)); any rehabilitation secured creditor may participate in the rehabilitation procedures with his/her own rehabilitation security right; any custodian shall prepare and submit to the court a list of rehabilitation creditors and any list of rehabilitation secured creditors (Article 147(1)); any rehabilitation creditor who intends to participate in the rehabilitation procedures shall report to the court within the reported period for rehabilitation procedures under the Debtor Rehabilitation Act.