1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

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

1. The reasons why this Court uses this part of the basic facts are the same as the entry “1. Basic Facts” in the reasoning of the judgment of the court of first instance, and thus, they are cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Determination as to the claim against the defendant Jinjin Accounting Corporation and Han Young Accounting Corporation

A. In a criminal judgment on the gist of the plaintiffs' assertion, illegal loans in violation of the instant breach of trust and other Mutual Savings Banks Act were recognized. Since the aforementioned illegal loans are loans with low possibility of recovery and sufficient security has not been provided, the savings bank of this case shall classify “in accordance with the relevant Acts and subordinate statutes, such as Mutual Savings Banks and Mutual Savings Banks Act,” and set 75% of the loans as allowances for bad debts in evaluating the asset soundness of the above illegal loans.

Nevertheless, with respect to the above illegal loans, the allowance for bad debts has not been set in the 38th financial statements and the 39th quarter financial statements, and as a result, each of the above financial statements contains false statements that excessively include important matters such as total assets, total capital, net income, etc.

Defendant Ajin-jin Accounting Corporation and Han Young Accounting Corporation prepared an audit report or review report stating the above false financial statements and caused damages to the plaintiffs who believe that they trusted such report. The Defendants primarily are liable to compensate the damages suffered by the plaintiffs by reliance on the audit report or review report in accordance with Article 170 of the former Capital Market and Financial Investment Services and Capital Markets Act (amended by Act No. 10303, May 17, 2010; hereinafter “Capital Markets Act”) and Article 17(2) of the former Act on External Audit of Stock Companies (amended by Act No. 12148, Dec. 30, 2013; hereinafter “ External Audit Act”) and Article 750 of the former Act (amended by Act No. 12148, Dec. 30, 2013; hereinafter “ External Audit Act”).