1. All appeals filed by the plaintiffs are dismissed.

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

Purport of claim and appeal

1.

1. Basic facts

A. 1) B Savings Bank Co., Ltd. (hereinafter “instant Savings Bank”) (hereinafter “instant Savings Bank”) including the documents attached to the fifth subordinated bonds issued and the registration statement;

) On October 22, 2010, KRW 30 billion, maturity of January 22, 2016, and KRW 8.00 per cent of interest rate, the fifth bearer non-guaranteed subordinated bonds (hereinafter “instant subordinated bonds”) shall be the fifth bearer non-guaranteed subordinated bonds (hereinafter “instant subordinated bonds”).

(2) The bank's financial statements were issued. (units: 1) No. 10,003,754,770,728,956, 215 201,817,852, 692, 84, 13.84, 201, 201, 208, 201, 201, 201, 201, 201, 201, 201, 201, 201, 10, 201, 200, 201, 200, 201, 10, 100, 100, 201, 200, 201, 10,000,000,000,000,000,000,000 won or less, 10,000,000 won or less.

3) On August 14, 2009, as an external auditor of the instant savings bank, the Defendant Han-jin Accounting Corporation prepared an audit report stating the “personal views” with respect to the instant financial statements on September 4, 2009, and submitted it on September 4, 2009. 4) Defendant Han-jin Accounting Corporation, as an external auditor of the instant savings bank, prepared an audit report expressing the “personal views” with respect to the instant financial statements on August 24, 2010, and submitted it around September 2010.

B. The Plaintiffs acquired subordinated bonds of this case.

C. On December 28, 2012, the savings bank of this case was ordered to suspend its business operations by the Financial Services Commission, and was declared bankrupt on July 1, 2013 by Seoul Central District Court 2013Hahap88.