1.The judgment of the first instance shall be modified as follows:

The defendant on November 28, 2012 to Korea Savings Bank Co., Ltd.

1. Details of the disposition;

A. The Korea Savings Bank Co., Ltd. (hereinafter referred to as the “Bankruptcy Corporation”) which is a corporation carrying on the financial business falling under the financial insurance business under the Korea Standard Industrial Classification shall transfer the insolvent project financial bonds (hereinafter referred to as “bonds subject to the after-sale”) to the Korea Asset Management Corporation as shown in the following table 1, along with a collateral. In return, the Korea Asset Management Corporation acquired bonds with interest rates in bearer private placement with interest rates (hereinafter referred to as “instant privately placed bonds”) from the Korea Asset Management Corporation.

(1) On December 30, 2008, December 30, 201, the due date for the acceptance of private equity bonds issued on the date of transfer of the bonds subject to the ex post facto settlement or the acceptance of the bonds issued on the date of the transfer of the bonds issued on December 30, 2008;

B. A bankrupt corporation agreed to pay to the Korea Asset Management Corporation the amount of ex post facto settlement when the amount of claims subject to ex post settlement becomes final and conclusive due to the completion of the sale of securities on the claims subject to ex post settlement, etc.

C. From July 1, 2008 to June 30, 2009 and from July 1, 2009 to June 30, 2010, a bankrupt corporation included interest income on privately placed bonds and other liabilities (such as estimated loss amount, interest expenses, and other management expenses) as shown in the following table 2 in the business year from July 1, 2008 to June 30, 2009. The interest expenses, etc. on bonds subject to ex post facto settlement of accounts shall be deemed deductible expenses for the business year in which the date of settlement of accounts falls, and thus, the interest income on privately placed bonds was adjusted by tax adjustment as deductible expenses, but the corporate tax was reported without a separate tax adjustment.

Details (units: won) of interest on privately placed bonds, interest thereon, and appropriation of other appropriation liabilities.