1. Of the judgment of the first instance court, the part against the plaintiffs' defendant Samil Accounting Corporation is modified as follows.

(e).

1. Basic facts

A. A Co., Ltd. (hereinafter “instant savings bank”) (hereinafter “instant savings bank”), including documents attached to the issuance of the instant subordinated bonds and the registration statement.

) On December 15, 2006 and May 25, 2008, the lower-ranking bonds with non-registered interest rate of KRW 4,5,000,000,000, and the lower-ranking bonds with non-registered interest rate of KRW 20 billion (hereinafter collectively referred to as “instant subordinated bonds”).

(2) On December 14, 2006, the instant savings bank submitted a registration statement (hereinafter “first securities registration statement”) to the Financial Services Commission on December 14, 2006, accompanied by the financial statements for the fiscal year 35, quarterly financial statements for the first quarter of the fiscal year 36, audit opinions or review opinions on the said financial statements and quarterly financial statements by Defendant Samil Accounting Corporation, an external auditor, etc.

On May 19, 2008, a registration statement submitted by the savings bank of this case to the Financial Services Commission (hereinafter “the second registration statement”) was accompanied by the financial statements for the fiscal year of 36, the semiannual financial statements for the fiscal year of 37, the quarterly financial statements for the third quarter of the fiscal year of 37, the audit opinions or review opinions on the above financial statements and semiannual financial statements of the Defendant Samil Accounting Corporation during the fiscal year of 37, and

3) With respect to the financial status of the savings bank of this case, the report was entered in the 1st securities statement as shown below [Attachment 1], and the report was entered in the 2nd securities statement as listed below [Attachment 2], and its contents are as listed in the audit report as described in the 4th below.

[Attachment 1] 49,289, 578, 2, 922, 567, 190, 609, 547 2.93 65,121, 000, 365 36th quarter 305, 305 2,568,155,082 196,250,684 2.983,026,008.94 / [Attachment 2] 3636,52, 57, 197, 197, 197, 197, 208, 194, 197, 197, 194, 205, 197, 198, 196, 194, 205, 200.