1. As to Defendant B and C’s joint and several liability for KRW 354,608,172 and KRW 353,822,872 among them, Defendant B and C’s joint and several liability for damages incurred to the Plaintiff on June 22, 2018.

1. Basic facts

A. The Plaintiff’s transaction of asset-backed securitization (1) is a company established pursuant to the Asset-Backed Securitization Act and engaged in the asset-backed securitization business, such as acquisition, management, operation, and disposal of bonds, loans, and all rights related thereto (asset-backed assets). (2) On March 23, 2017, the Plaintiff entered into a transaction with E Co., Ltd. (hereinafter “E”) to acquire bonds acquired and to issue asset-backed bonds with the bonds as securitized assets as part of the asset-backed assets (hereinafter “asset-backed securitization transaction”). (2) On March 23, 2017, E entered into a contract for the acquisition of bonds and the transfer of securitized assets as part of the asset-backed securitization transaction in this case. (3) On March 23, 2017, Defendant B Co., Ltd. (hereinafter “B”) and Defendant B’s non-guaranteed private equity bonds (hereinafter “instant non-guaranteed private equity bonds”).

The key contents of the bond subscription agreement of this case are as follows. Article 1 (Purpose of the bond subscription) "Issuance Company (Defendant B)" intends to raise funds necessary for the business through the issuance of this bond, and the "Acquisition Company (E)" is the Asset-Backed Securitization Act (hereinafter referred to as "Asset Securitization Act").

(2) the corporate bond securitization (hereinafter referred to as “CBO transactions”) under this section.

For the purpose of use, the term "this bond" is acquired and transferred to "special purpose company (Plaintiff)". Article 2 (Definitions)

1.The term "bonds" means three-time non-guaranteed bonds issued by "issuing company" on March 23, 2019 (if it is not a business day, the following business day), the total face value of which is three hundred five hundred thousand Won (350,000,000).

8. The term “asset-backed bonds” means senior-backed bonds and subordinated-backed bonds issued by the “special purpose company” for the purpose of this CBO transaction.

9. The term “asset transfer contract” is for the purpose of this case CBO transaction.