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. Status 1) A Co., Ltd. (hereinafter “B”)

(2) The Plaintiffs are financial institutions that have been engaged in the receipt of deposits and installment savings upon authorization from the Financial Services Commission pursuant to the Mutual Savings Banks Act.

The subordinate bonds issued as described in the paragraph were purchased.

3) The Defendant Ansan Accounting Corporation is an accounting corporation under Article 23 of the Certified Public Accountant Act, and the former Act on External Audit of Stock Companies (amended by Act No. 12148, Dec. 30, 2013; hereinafter “former Act on External Audit”).

Pursuant to B’s financial statements during the 38-year fiscal year (from July 1, 2008 to June 30, 2009) (hereinafter “instant audit report”) (hereinafter “instant audit report”).

(4) The Defendant Financial Supervisory Service is a non-capital special corporation established by the Act on the Establishment, etc. of Financial Supervisory Organizations for the purpose of establishing sound practices in credit transaction and protecting financial consumers, including depositors and investors, through the conduct of inspection, supervision, etc. of financial institutions.

B. B’s subordinate bonds issued and suspended business, and B’s bankruptcy 1) B, respectively, on September 19, 2009 and March 6, 2010, respectively, the 6, 7th non-registered subordinated bonds issued (hereinafter “instant subordinate bonds”).

(2) The 6th subordinated Bonds registration statement submitted by the Financial Services Commission on September 11, 2009, and the 7th subordinated Bonds registration statement submitted on February 26, 2010, respectively, were accompanied by the financial statements for the 38 fiscal year and the audit opinion or review opinion of the Defendant Ansan Accounting Corporation, an external auditor on the said financial statements.

With respect to the financial status of 3B, each subordinate bond registration statement in the 6th and 7th each shall be recorded as follows, and the contents thereof shall be the same as those recorded in the audit report in the instant case.

The defendant Jinjin Accounting Corporation shall respectively conduct the 38th fiscal year from the audit report of this case.