1. Of the judgment of the court of first instance, the part against the defendant is modified as follows.

The Seoul Northern District Court K [L].

Basic Facts

1) The status of the Plaintiffs is that M&A Co-Defendant I Co-Defendant I Co-Defendant Corporation in the first instance trial (hereinafter “Nonindicted Co-Defendant Company”).

(2) Each of the real estates listed in the separate sheet owned by the owner (hereinafter “instant real estate”).

On January 5, 2017, the Seoul Central District Court rendered a provisional attachment order of real estate amounting to KRW 149,675,000, the claim amount of which is KRW 149,675,000, with respect to the Plaintiff (hereinafter “Plaintiff Credit Guarantee Fund”) as Seoul Central District Court Decision No. 2016, Jan. 5, 2017.

(2) On September 18, 2017, the Plaintiff Company A transferred KRW 149,675,000 to Nonparty Company, upon receipt of the provisional attachment order, and notified Nonparty Company of the assignment of claims on September 18, 2017. (2) On January 3, 2017, the Seoul Central District Court 2016Kadan2042 on the instant real estate owned by Nonparty Company A issued a provisional attachment order of KRW 400,000 on the real estate owned by Nonparty Company A.

3) On January 5, 2017, Plaintiff B obtained a provisional attachment order of KRW 900,000 with respect to the instant real estate owned by Nonparty Company as Seoul Central District Court 2016Kadan2043, Jan. 5, 2017. As to the instant real estate subject to commencement of voluntary auction and sale of real estate, the instant real estate was sold on October 31, 2017 after the commencement of voluntary auction procedure under the Seoul Northern District Court K and L (Dual). The Seoul Northern District Court prepared the distribution schedule and the portion relating to the instant real estate as follows: (a) on the date of distribution conducted on December 15, 2017, the Seoul Northern District Court prepared the distribution schedule with respect to the amount of KRW 2,201,70,000, the sales proceeds of the instant real estate and KRW 249,062, the sales proceeds of KRW 7,313,817,254,635,245 (hereinafter referred to as “the Plaintiffs”).

The plaintiff M limited liability company of the defendant M limited liability company has attended as a transferee of M limited liability company on the date of distribution, and completed a report of change of name of the creditor.