1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning for the court’s explanation of this case is as stated in the column of reasons for the judgment of the court of first instance, except for the addition of the judgment of the plaintiff’s new argument in the court of first instance as stated in paragraph (2). As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The addition;

A. Where a violation of administrative duties, which are subject to penalty surcharges, is established before the commencement of rehabilitation procedures for the plaintiff's assertion, the relevant claim for penalty surcharges, even after the commencement of rehabilitation procedures, shall become a rehabilitation claim, and where the rehabilitation plan is authorized without reporting the claim for penalty surcharges specifically determined by the disposition for the future, the claim for penalty surcharges shall not become a rehabilitation claim, and where the rehabilitation plan is authorized without reporting the claim for rehabilitation claims, an administrative agency may not exercise its right to impose penalty surcharges any longer due to the effect of exemption from liability for the claim for penalty surcharges

Therefore, the imposition of penalties after the rehabilitation plan approval order is unlawful because the imposition of penalties after the termination of the imposition right.

(see Supreme Court Decision 2013Du5159, Jun. 27, 2013). In light of such legal doctrine, the instant disposition rendered by the Plaintiff on Nov. 4, 2014, which was rendered after May 18, 2010 after the Plaintiff’s decision to authorize rehabilitation was rendered, was unlawful, since the instant disposition was rendered after the right to recover was extinguished.

B. According to the main sentence of Article 251 of the Debtor Rehabilitation Act, when it is decided to grant authorization for the rehabilitation plan, the debtor is exempted from liability for all rehabilitation claims and rehabilitation security rights except for the rights recognized by the rehabilitation plan or by this Act, and all of the rights of shareholders and equity right holders and the debtor's property are extinguished.

"It is prescribed".

According to Paragraph 1 of Article 581, a "debtor" is a debtor.