A. Fact 1) Defendant B is the Defendant Company A (hereinafter “Defendant Company”).

(2) On March 7, 2008, the Plaintiff concluded a credit guarantee agreement necessary for the Defendant Company’s purchase financing loan (hereinafter “instant guarantee agreement”) with the Defendant Company, and set the guaranteed principal as KRW 120,00,000, and the period of the guarantee was March 6, 2009; the method of the guarantee was 80%, the amount of the loan was 150,000,000, respectively.

3) On March 31, 2008, Defendant C issued a tax invoice with the content of supplying goods equivalent to KRW 74,800,000 to the Defendant Company. The Defendant Company applied for a corporate purchase loan to a foreign exchange bank on April 4, 2008, and on the same day, the said amount was KRW 74,800,000 from the said bank (hereinafter “instant purchase fund”).

(4) The purchase price of this case was directly paid to Defendant C, a seller.

(4) On December 29, 2008, a credit guarantee accident occurred where the Defendant Company delayed the principal and thus the benefit of time is lost. On May 8, 2009, the Plaintiff subrogated to the foreign exchange bank 59,840,000 won (=74,800,000 x 80%) out of the instant purchase fund under the instant guarantee agreement, and the interest thereon totaling KRW 62,76,831, including 2,926,831.

5) A corporate purchase financing loan, such as the instant purchase financing loan, is made in accordance with the “Rules on the Handling of Enterprise Purchase Funds Loans by Financial Institutions” prepared pursuant to the relevant laws and regulations. The basic structure of the lending method is that a purchasing company obtains a loan from a financial institution and makes a settlement in cash to a selling company in order to induce cash settlement among the companies. Accordingly, a corporate purchase financing loan is a financial institution (foreign exchange bank in this case) and a purchasing enterprise (the Defendant in this case).