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

With respect to the case of the real estate compulsory auction in the Gwangju District Court.

1. In order to secure the claim against U on September 19, 201, the Plaintiff completed the registration of joint establishment of a mortgage with the maximum debt amount of KRW 481,00,000 with respect to AC apartment in the Nam-gu Seoul metropolitan area, Nam-gu, Seoul metropolitan area (hereinafter “instant real estate”) owned by the Nonparty Company, with respect to the joint establishment of a mortgage amount of KRW 205,111 and 112 (hereinafter “instant real estate”).

The non-party company was established on May 29, 1992, and around December 5, 201, the bankruptcy was closed on January 31, 2012.

On November 12, 2012, at the request of Defendant B, D, and F with respect to the instant real estate, the procedure for compulsory auction of real estate (hereinafter “instant auction procedure”) was initiated with the Gwangju District Court T on November 12, 2012.

The Defendants asserted that they are non-party companies as creditors of wages and retirement allowances, and filed a report on their respective rights and demand for distribution. The above auction court, on September 25, 2013, prepared a distribution schedule with the order of 1,67,582,40 won among the actual dividends to be distributed on September 25, 2013, 105,121,470 won in total as stated in the attached Table 1, and 2, to the Defendants listed in the attached Table 2, in which Defendant K is appointed as the designated parties, as stated in the “amount of distribution” column, and 103,979,630 won in total as stated in the “amount of distribution” column, and 821,390 won in the order of 2, and 3rd-gu, Gwangju Metropolitan City, with the order of 57,659,910 won in each amount to be distributed to the Plaintiff (hereinafter “instant distribution schedule”).

Each of the above dividends against the defendants shall be calculated in the following ways, for example, the amount of dividends to the defendant A, 9,612,810 won, for which the Labor Standards Act and Article 38 of the Workers' Retirement Benefits Guarantee Act and Article 12 of the Workers' Retirement Benefits Guarantee Act are recognized as the top priority payment (the wages for the last three months and retirement allowances for the last three years):

A. As stated in paragraph (3), only the period of service of Defendant B, E, I, and J is disputed, and there is no special dispute as to monthly wage and average wages, or the period of service of other Defendants. Therefore, the monthly wage, average wage, and period of service of each Defendant except the period of service of the above Defendants are those of the above Defendants.