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

The defendant is against the plaintiff A, 26,623,141 won, and the plaintiff B.

1. The reasoning of the court's explanation concerning this case is that the part of Paragraph (d)(2)(2) and Paragraph (1)(2)(2)(2)(2)(2)(2)(3)(2)(2)(2)(2)(2)(2)(3)(2)(2)(2)(2)(2)(2)(2)(2)(2)(2)(2)(2)(2)(3)(2)(2)(2)(2)(2)(2)(3)(2)(2)(2)(3)(2)(2)(2))(3)

2. The modified part;

A. “Determination on the amount to be extinguished due to repayment” refers to the fact that Plaintiff B received reimbursement of KRW 28 million from the Defendant around March 29, 2013, and KRW 20 million around April 1, 2013. According to the above facts of recognition, the above amount of reimbursement was first appropriated for KRW 57 million when the due date comes at the end of August 2013, 2013, and the Plaintiff B’s claim against the Defendant was KRW 43.2 million (= KRW 91.2 million - KRW 48 million - KRW 57 million - KRW 48 million - KRW 48 million), and there was no dispute between the Plaintiffs’ remaining 200,000,000 won from each of the instant parties’ counterclaims and KRW 28.1,414,200,000,000 from the other parties’ counterclaims claim against the Defendant.

In accordance with the above facts of recognition, if the plaintiffs have appropriated KRW 80 million paid by D, the defendant's obligations against the plaintiffs will remain as shown below.

Plaintiff

Plaintiff B’s principal 68,800,000 won 43,200,000 won 43,000 won 49,142,857 won 30,857, the total remainder of KRW 12,000,000 in proportional distribution (not later than January 29, 2015) 6,965,998 won = 43 million.