1. The Defendants are jointly and severally liable to the Plaintiff for KRW 193,570,523 as well as KRW 129,187,191 as to the Plaintiff’s KRW 129,187,191.

1. The facts in the judgment on the cause of the claim (attached Form) are either disputed between the parties, or may be recognized by the entries in Gap evidence Nos. 1-5 and 8.

Therefore, the Defendants are jointly and severally liable to pay to the Plaintiff the remainder amount of KRW 193,570,523 (the remainder amount of subrogated payment of KRW 129,187,191 as of July 11, 2019, KRW 68,110 for delay delay delay damages of KRW 63,984,82) and the remainder of subrogated payment of KRW 129,187,191 for the remainder of KRW 129,191 as of July 12, 2019, as the Plaintiff seeks from July 12, 2019, the Defendants are jointly and severally liable to pay damages for delay calculated at the rate of 10% per annum as of November 27, 2019, and from the next day to the date of full payment.

2. Judgment on the Defendants’ assertion

A. Under the rehabilitation procedure concerning C (hereinafter “C”), the Defendants’ joint and several liability obligations shall be exempted or mitigated in accordance with the above rehabilitation plan, inasmuch as the rehabilitation plan for converting the amount of subrogated and interest prior to commencement of the rehabilitation among the Plaintiff’s indemnity claim is approved in cash, and the remaining 55% of the total amount of debt converted into investment is completed after the rehabilitation plan is approved in lieu of the repayment of the rehabilitation claim.

B. Determination 1) According to the evidence Nos. 1, 2, and 5 of B, the following facts may be acknowledged. ① On January 21, 2015, the rehabilitation procedure for C (the Incheon District Court 2014 Gohap513) commenced, and the Plaintiff reported the claim for reimbursement (the amount of KRW 128,225,492) as a rehabilitation claim, and C fully completed the rehabilitation claim. ② On July 20, 2015, the court rendered a decision that 5% (the amount of KRW 70,524,021) of the principal and interest accrued before the commencement of the principal and interest accrued from the Plaintiff’s indemnity claim shall be converted into equity investment, and 45% (the amount of KRW 57,701,471) shall be repaid in installments for ten years from 2016 to 2025, and the amount of interest exempted after the commencement of the rehabilitation plan shall be exempted.

(3) One week shall apply to claims subject to conversion into investment in the above rehabilitation plan.