The Credit Guarantee Fund established under the Credit Guarantee Fund Act (the Government and financial institutions as the basic fund) guarantees the obligations of enterprises which lack security capacity by establishing the Fund, thereby facilitating the financing of enterprises and contributing to the balanced development of the national economy by establishing sound credit order through efficient management and operation of credit information.

The Korea Credit Guarantee Fund is operating a B2B guarantee system in order to promote electronic commerce and enhance corporate transparency by removing the uncertainty of the recovery of non-face-to-face transactions made on the online, in order to promote electronic commerce and promote corporate financial transactions, if a selling company files an application for the payment of the price to a financial institution, along with a tax invoice verifying the actual commercial transactions between a purchasing enterprise and a selling enterprise, and to pay it to a financial institution.

B2B Guarantee System is operated in the form of a corporate purchase financing loan based on actual commercial transactions, which is the form of an electronic purchase contract that is entered by a goods purchasing company (purchase company) who wishes to obtain a corporate purchase financing loan into an online market (MP) and a goods selling company (seller) enters into a mutual transaction by submitting an electronic sale contract and submitting an electronic sale contract, MP sends the above transaction information to the Credit Guarantee Fund's stores. The Credit Guarantee Fund re-transfers it to the bank, and then transfers it directly to the sales company's account within the limit of the Credit Guarantee Fund's guarantee.

On the other hand, the Bank of Korea's rules for financing for corporate purchase are applied.