1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. On April 15, 2011, the Defendant applied for corporate rehabilitation with the Seoul Central District Court 201 Gohap46, and received the decision to commence rehabilitation procedures on July 12, 201, and received the decision to authorize the rehabilitation plan on February 21, 2012.

B. On April 16, 2013, the Defendant’s custodian (hereinafter “Defendant”) (hereinafter “Defendant”) did not distinguish between the Defendant’s custodian and the Defendant’s custodian, and Non-Party D Accounting Corporation (hereinafter “Defendant”) announced the Defendant’s merger and acquisition through the Defendant’s accounting corporation, the sales day of April 16, 2013, and the Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) and the Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) constituted “A consortium” for the Defendant’s acquisition purpose by constituting “A consortium” or “Plaintiffs” (hereinafter “Plaintiffs”) as the Plaintiff’s representative, and was selected as the subject of preferential negotiations from the said rehabilitation court.

C. Around May 22, 2013, the Plaintiffs remitted KRW 2,550,000, which is 5% of the acquisition price as performance guarantee, to the Defendant’s account. On May 24, 2013, the Plaintiffs concluded a memorandum of understanding on M&A with the Defendant.

The plaintiffs paid 2,371,50,000 won remaining excluding 2,50,000,000 won which had already been deposited by July 8, 2013 to the account under the name of the defendant as contract deposit, and then entered into an investment contract with the defendant on July 9, 2013 to acquire the defendant by fixing the acquisition price as KRW 4,921,50,000 with the defendant as KRW 4,921,50,000 (hereinafter referred to as "the contract in this case"). The main contents are as follows.

Article 4 (Contract Deposit)

1. As the down payment of this contract, the instant consortium paid 4,921,500,000 won to the bank account under the name of the Defendant designated by the Defendant for the purpose of securing the performance of this contract in accordance with the letter of Understanding prior to the conclusion of this contract.

The performance guarantee deposited at the time of conclusion of the consortium of understanding, and interest accrued therefrom, shall be excluded from taxes and public charges on interest.