1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Facts of recognition;

A. The status of the parties 1) A Co., Ltd. (the former trade name is B Co., Ltd.)

hereinafter referred to as “A”

(2) The Plaintiffs are banks that have been engaged in the receipt of deposits and installment savings with authorization from the Financial Services Commission in accordance with the Mutual Savings Banks Act.

The subordinate bonds issued as described in the paragraph were purchased.

3) The Defendant Ansan Accounting Corporation’s Act on External Audit of Stock Companies (hereinafter “ External Audit Act”)

Pursuant to A’s 37 fiscal year (from July 1, 2006 to June 30, 2007; hereinafter “37 fiscal year”).

The fiscal year of the 38th fiscal year (from July 1, 2007 to June 30, 2008; hereinafter referred to as “the fiscal year of the 38th fiscal year”).

A) An external auditor who prepared an audit report on financial statements is an external auditor. Defendant Han Young Accounting Corporation is from July 1, 2008 to June 30, 2009 of A’s 39 fiscal year (hereinafter “39 fiscal year”).

(4) Defendant Financial Supervisory Service is a non-capital special corporation established under the Act on the Establishment, etc. of Financial Supervisory Organizations to establish sound credit order and fair financial transaction practices through the conduct of inspection, supervision, etc. of financial institutions and to protect financial consumers, including depositors and investors.

B. Around August 22, 2007, Defendant Ansan Accounting Corporation prepared and submitted an audit report on the financial statements for the fiscal year of 38, 2007; and on September 3, 2008, an audit report on the financial statements for the fiscal year of 38, 2008; 2) Defendant Han Young Accounting Corporation prepared and submitted an audit report on the financial statements for the fiscal year of 39, 2009.

3. The financial statements for each fiscal year shall be prepared by the defendant Jinjin Accounting Corporation and Han Young Accounting Corporation.