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This research paper analyzes the Supreme Court decision(2008Da97218) delivered on September 16, 2010. The Court deals with the issue on how to view the legal effect of set-off by one of the pseudo joint-and-several liability debtors or debtors. The set-off expects fairness between neither with convenience of the settlement as a system to let a bond and the debt of the mutual interval become extinct with an equal sum and has a function of the security for the bond of the mutual interval. The reasons for decision are divided into the major opinion and minority opinion. The majority opinion ruled that, in the event that one of the pseudo joint-and-several liability debtors offset her claim against the creditor's claim, the debt-extinguishment effect by the set-off works on the other debtor(s) as well. The Court reversed the Supreme Court rulings heretofore which had ruled that the set-off by one of the pseudo joint-and-several liability debtors has no effect whatsoever the other debtors. The Court judges that set-off can be regarded as the same means as repayment. The case should possibly be an important judicial precedent. And the new judgment mentioned above, therefore, can be understood to be of high precedent value in regulating the legal principle on the pseudo joint-and-several liability debtors