The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to the ground of appeal No. 1, based on the reasoning of the judgment of the court of first instance, the lower court, citing the reasoning of the judgment, found it reasonable to view that the Defendant was aware of the fact of commencing rehabilitation procedures of the debtor company at the time when the commencement of rehabilitation procedures was publicly announced through the disclosure system of the Financial Supervisory Service and the Korea Exchange at around June 7, 2013, when the debtor company’s application for rehabilitation procedures was published.

In light of the relevant legal principles and records, the above determination by the court below is just, and contrary to what is alleged in the grounds of appeal, there were no errors of exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or

2. Regarding ground of appeal No. 2

A. Where a remittance is made from a foreign country to a designated account of an addressee’s deposit account, the legal relationship arising therefrom is a delegation relationship between the remitter and the remitter and the remittance bank, and the payee is not a direct party to the remittance relationship. However, the payee is merely a person having the status as a depositor of the remittance bank. Accordingly, the remittance bank bears the obligation to deposit the remittance amount to the remitter’s deposit account designated in the notice of remittance according to its delegation. However, the payee cannot be deemed to bear the obligation to immediately pay the remittance amount without such procedure. Thus, until the receiving bank confirms the remittance amount and deposits the remittance amount into the designated deposit account, the payee’s deposit claim for such remittance amount is the payee’s deposit claim.