1. The plaintiffs' action against the bankruptcy trustee of the bankrupt PP is dismissed.

2. Defendant Q and R.

1. Basic facts

A. On February 19, 2011, the status of the parties (1) P Co., Ltd. (hereinafter “P”) was ordered to suspend its business because it was designated as an insolvent financial institution by the Financial Services Commission, and was declared bankrupt by the Gwangju District Court on March 5, 2012, and the Defendant Deposit Insurance Corporation was appointed as a trustee in bankruptcy on the same day.

(2) The Plaintiffs concluded a term deposit contract with P exceeding KRW 50 million (hereinafter “instant term deposit”). However, the Plaintiffs received the insurance proceeds of KRW 50 million and the dividends of bankruptcy from the Korea Deposit Insurance Corporation due to the bankruptcy of the said savings bank, and then remains the amount of the claims against P as shown in the attached Table III as damages.

(3) Defendant W Accounting Corporation is an auditor who has conducted an external audit (hereinafter “instant audit”) of P’s financial statements during the period of 39 (from July 1, 2008 to June 30, 2009) and 40 (from July 1, 2009 to June 30, 2010).

(4) Defendant R is a major shareholder who held office as a representative director from August 25, 2008 to November 17, 2009; Defendant Q Q from November 17, 2009 to April 29; Defendant S is a major shareholder who holds 27.66% of the shares of the said savings bank; Defendant T is an internal director and an audit committee member from August 25, 2009 to April 29, 201; Defendant U is a director or an outside director from August 24, 2007 to April 29, 201; Defendant V is an outside director and an audit committee member from September 10 to February 19, 2011; and each person who held office as outside director and an audit committee member from September 19, 2010 to February 19, 2011.

B. There was an adequate opinion on the preparation of the audit report on the financial statements of Defendant W Accounting Corporation and the suspension of duties for the accounting firms belonging thereto (1) that Defendant W Accounting Corporation prepared an audit report on the financial statements of 39 and 40 (hereinafter referred to as “instant audit report”). Each of the audit reports stated that “P’s financial statements are properly indicated in terms of importance in accordance with the generally accepted accounting standards of the Republic of Korea.”

(2) The Securities and Futures Commission shall have jurisdiction over the above audit report.