The judgment below

Of the above, the part against the bankruptcy trustee of the defendant bankrupt corporation B is all reversed.

The grounds of appeal are examined.

1. As to the grounds of appeal by the plaintiff AU, AZ, AE, BE, BF, BI, BJ, BL, BM, AC, and N

A. As to the ground of appeal No. 1, the judgment on the party’s assertion and other means of attack and defense should be indicated to the extent that it is possible to recognize that the text of the judgment is justifiable (Article 208 of the Civil Procedure Act). Therefore, even if no specific direct judgment on the party’s assertion is indicated in the court’s judgment, it cannot be deemed an omission of judgment if it is possible to acknowledge or reject the assertion in light of the overall purport of the reasoning of the judgment, and even if it is obvious that the assertion is rejected even if the judgment was not rendered, it cannot be said that there was an omission of judgment

(See Supreme Court Decision 201Da87174 Decided April 26, 2012 (see, e.g., Supreme Court Decision 2011Da87174, Apr. 26, 2012). The record reveals that the court below did not explicitly determine the Plaintiffs’ assertion that the bankrupt corporation B (hereinafter “B”) classified the non-performing loans that should be classified into “the principle” or “fixedness” pursuant to the attached Table 2 of the Regulation on the Supervision of Supervision of Mutual Savings Banks (amended by Act No. 808, Oct. 30, 2008) and accumulated the bad debts allowance under normal classification, but Defendant L

However, the lower court’s determination that it is difficult to view that Defendant L Accounting Corporation neglected to perform its duties as an external auditor with respect to the establishment of allowance for bad debts of loans includes the purport of rejecting the Plaintiffs’ above assertion. Even if such determination was omitted, according to the records, the audit method that Defendant L Accounting Corporation took to examine the appropriateness of asset soundness classification is in accordance with the standards for accounting audit generally recognized as fair and reasonable.