1. The part against the defendant in the judgment of the court of first instance, which exceeds the following amount ordered to be paid.

1. The reasoning of the court's explanation concerning this case is as stated in the first instance court's reasoning, except for the part which is dismissed or deleted as stated in the second instance court's decision, and therefore, it shall accept it as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The part of the dismissal or elimination of the judgment of the court of first instance, from 15 to 2 of the judgment of the court of first instance, “Defendant B” shall be deemed to be “Joint Defendant B of the court of first instance”, and “Defendant C” to “Defendant”, respectively.

Part III of the judgment of the first instance court (“Defendant B: Confession”) and the part “Defendant B’s liability to compensate for damages” shall be deleted from 3rd to 11th.

Part 7 of the Decision of the first instance court from 7th to 8th of the Decision is as follows.

C. In full view of the following circumstances, i.e., ① the Plaintiff invested a large amount of money with the Defendant and B’s belief and trust without examining the facts, ② the Plaintiff granted money to B over a long-term period of up to two years and seven months, which would have been an opportunity to prevent the occurrence or expansion of damages during that period; ③ the Defendant’s failure to take such measures; ③ the Defendant appears to have known the false end of the tort; ④ the profit of the tort of this case appears to have been reverted to B; ④ the Defendant appears not to have obtained profit by aiding and abetting the tort of this case; and there is no material to deem that the Defendant acquired profit by aiding and abetting the tort of this case; and all other circumstances indicated in the argument of this case, it is reasonable to limit the Defendant’s liability to 30% of the amount of damages suffered by the Plaintiff.

Therefore, according to the theory of the lawsuit, the defendant jointly with the co-defendant B of the first instance trial and jointly with the plaintiff (=424,000,000 x 30% x 30%) and as requested by the plaintiff, from April 1, 2013, which is the last fraud date.