1. The Defendant’s decision on performance recommendation for the claim for reimbursement against the Plaintiff is based on the Seoul Central District Court Decision 2008Gaso309541.

1. Facts of recognition;

A. The non-party B Co., Ltd. (hereinafter “non-party B”) concluded an insurance contract for fidelity guarantee between the Defendant and the insured, the respondent as the insured, the surety as the Plaintiff, and the insurance period from June 1, 2003 to May 31, 2005, in order to secure damages incurred by the non-party B by failing to perform his/her responsibility as a serious negligence in performing the Plaintiff’s illegal acts and affairs or as a good manager while employing the Plaintiff as an employee.

B. The Plaintiff, while working as an employee of the business office of the non-party company, caused a shortage of KRW 45,871,586 as a result of the settlement of the external sales claim, etc. from June 1, 2003 to November 6, 2004. On November 8, 2004, the Plaintiff prepared a written statement of the person who acknowledged the occurrence of the shortage as to the non-party company, and drafted a written statement of the person who confirmed that the shortage occurred.

C. On January 21, 2005, the non-party company filed a lawsuit against the plaintiff to claim the amount equivalent to the above shortage on the ground of the plaintiff's default. The non-party company rendered a judgment of non-party company winning the lawsuit on the ground of non-party company's non-performance. D.

Afterward, the defendant paid KRW 15,497,817 with insurance money on June 27, 2007 upon the non-party company's claim for insurance money based on the above fidelity Guarantee Insurance (the amount of the claim set forth in the above shortage) and received a decision of performance recommendation from the above court on December 31, 2008 that "the plaintiff shall pay to the defendant 15,497,817 won and the amount equivalent to 5% per annum from June 28, 2007 to the delivery date of the copy of the complaint of this case, and 20% per annum from the next day to the day of complete payment" means that "the plaintiff shall pay the defendant 15,497,817 won and the amount equivalent to 20% per annum from the next day to the day of complete payment."

(e)a final determination;

On the other hand, the Plaintiff rendered immunity on March 20, 2013 in Daegu District Court Decision 2012Hagu District Court Decision 3274 (Declaration of Bankruptcy No. 2012Hau3274).