1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as the reasoning of the judgment of the court of first instance, except for any modification or addition as follows. Thus, it is acceptable to accept it as it is by the main sentence of Article 420 of the Civil Procedure

2. "No. 6-6 of the evidence No. 6" of the first instance judgment, which is amended or added, shall be deleted on the 3rd page 12 and No. 7.18.

The following shall be added to the 13th judgment of the first instance, the 12th judgment:

“(6) The Defendant asserts that, by a resolution of the instant case, the transfer amount was transferred from the mutual aid fund account to the credit business account by applying the legitimate accounting method retroactively to the changes in the management environment to the extent that it is necessary to change the existing accounting method, and that the revised accounting policy under the general corporate accounting standards is retroactively applied to the change of the accounting method. As such, the Defendant asserts that the transfer amount was transferred from the mutual aid fund account to the credit business account by applying the legitimate accounting method in accordance with the instant resolution. The general corporate accounting standards may change the accounting policy in cases where the financial statements requiring the change of the accounting policy or reflecting the change of the accounting policy are reliable and more objective information about the impact of transactions, other cases or circumstances on the financial status, financial performance or cash flow (section 5).

5.9) The modified new accounting policies shall apply retroactively (the same Chapter).

5.1.11.) The facts stated in the defendant's accounting rules, Article 17-2 of the defendant's accounting rules can enhance the usefulness of accounting information through significant changes in the management environment, the reasonable acceptance of industry's practices, etc., or in the case of amendments to the accounting standards (Paragraph 1), the changes in the accounting policies may change the accounting policies in the case of amendments (Paragraph 2). The cumulative effects shall be reflected in the earned surplus of the electricity (the fact that paragraph 2 is stated).