1. The Defendants jointly and severally against the Plaintiff KRW 3,025,396,069 and KRW 3,016,832,219 among them:

A. Defendant.

1. Determination as to the claim against Defendant A Co., Ltd. (hereinafter “Defendant Company”).

(a)as shown in the reasons for the attachment of the claim;

(B) The term “Plaintiff” and “debtor A” are respectively changed to “Defendant Company”.

Article 208(3)3 of the Civil Procedure Act (Judgment by service) of the applicable provisions of Acts

C. According to Article 2(2) of the Addenda of the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings (amended by Presidential Decree No. 29768, May 21, 2019; effective June 1, 2019), the statutory interest rate under the main sentence of Article 3(1) of the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings is 12% per annum from June 1, 2019. Thus, the portion seeking the payment of damages for delay exceeding the rate of 12% per annum from September 11, 2019, the day following the delivery date of a duplicate of the complaint of this case, is without merit.

2. Determination as to the claim against the defendant B

A. Comprehensively taking account of the overall purport of the statements and arguments set forth in Gap evidence Nos. 1 through 9 (including branch numbers), the non-party C Co., Ltd. (hereinafter referred to as "C") entered into an underwriting agreement with the defendant Co., Ltd. on March 6, 2014 regarding the first non-guaranteed private equity bonds (hereinafter referred to as "the bonds of this case") at the face value of KRW 3 billion issued by the defendant Co., Ltd. on the same day, and paid KRW 3 billion to the defendant Co., Ltd. on the same day; ② the representative director of the defendant Co., Ltd., the defendant Co., Ltd. (hereinafter referred to as "Co., Ltd.") jointly and severally guaranteed all obligations owed by the defendant Co., Ltd pursuant to the underwriting agreement of this case; ③ the non-party D Co., Ltd. (hereinafter referred to as "D") acquired the bonds of this case from March 6, 2014 and succeeded to all rights and obligations of the defendant Co., Ltd under the above underwriting agreement; ④ the defendant Co.