1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. Basic facts

A. 1) B Co., Ltd. (hereinafter “B”), i.e., issuance of subordinated bonds and documents attached to a registration statement;

) On October 23, 2009, the third non-guaranteed subordinated bonds (hereinafter referred to as “instant subordinated bonds”) with an amount of KRW 20 billion offered on October 23, 2009, maturity of January 23, 2015, and interest rate of KRW 8.50 per cent.

The plaintiffs issued the above subordinated bonds. The plaintiffs are each purchaser of the above subordinated bonds. The plaintiffs issued the above subordinated bonds. The credit ratio (unit: KRW 36,050) to 36th 30,050 % as of December 2006 4.36% as of March 37, 2008 4.36% as of June 45,104 11.26% as of June 2007 6.02% as of June 36, 2008 38 36,634 10.21% as of June 3, 2008 5.6% as of September 3, 2008 209 20.3rd 208 20.3rd 9% as of December 28, 2008 209 20.3rd 9.29% as of December 29, 2008 (Financial Statements).

3) On August 14, 2008, as an external auditor B, the Defendant Ansan Accounting Corporation prepared an audit report stating “personal opinions” with respect to the financial statements from July 1, 2007 to June 30, 2008 (from July 1, 2007 to June 30, 2008), and announced it on September 3, 2008. 4) As an external auditor of the instant savings bank, the Defendant Han Young Accounting Corporation prepared and submitted an audit report expressing “personal opinions” on the financial statements for the fiscal year from September 39, 2009. In the review report on the financial statements for the 39 half-yearly and the 3rd quarter of the instant savings bank, the financial statements were not discovered to have been prepared in violation of generally recognized accounting standards in the Republic of Korea from an important point of view.”

B. B’s suspension of business and B’s bankruptcy are November 16, 2012.