All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

1. Case summary and key issue

A. According to the reasoning of the lower judgment and the record, the following facts are revealed.

(1) H Co., Ltd. (hereinafter “H”) as an affiliated company of A (hereinafter “A”) agreed to obtain a loan of KRW 70 billion from J Bank Co., Ltd. (hereinafter “J Bank”) and K Co., Ltd. (hereinafter “K”).

(2) On September 2, 201, J Bank and K established a limited liability company for special purpose (hereinafter “L”) for the smooth implementation of the above loan.

(3) On September 8, 201, L entered into the instant first loan agreement with J Bank, K, and A as stated in the lower judgment that received a total of KRW 70 billion from J Bank, K, and K.

According to this, ① a loan should be used for the purpose of a loan to H under the “loan Contract with L L lending 70 billion won to H”. ② A (Supplementary to funds) should enter into an agreement to supplement funds to lend the insufficient funds to L in the event of shortage in the financial resources for repayment of principal and interest of loan.

L entered into a contract to lend loans under the first loan agreement of this case to H on the same day.

(4) On September 8, 201, A entered into a funding arrangement with J Bank, K, L, and the first loan agreement (hereinafter “instant funding arrangement”).

The instant loan supplement agreement provides that ① where L lacks financial resources for repayment of the principal and interest of L, A lends insufficient amount to L by the subordinated loan method; ② In the event A fails to meet the obligation to supplement funds, A bears the obligation to assume the obligation to jointly take over and repay the obligations under the first loan agreement.

(5) The Defendants took over the contractual status of the instant loan from K in division.

(6) After the occurrence of the reasons for the supplementation of funds, A did not perform its duty to supplement funds under the instant funding arrangement.

(7) The Seoul Central District Court on October 2012.