A. The Plaintiff is a corporation established under the Credit Guarantee Fund Act for the purpose of guaranteeing the company’s obligations with weak collateral capacity and facilitating the financing of the company.

Shed Defendant A is a person who operates an individual business body under the trade name of “E”, and Defendant D is a spouse of Defendant A and has served in the above “E”.

Defendant B is a person who operates an individual enterprise under the trade name of “F”, and Defendant C is a husband of Defendant B and a person who actually operates the above “F”.

B. Defendant A’s loan for corporate purchase fund and Plaintiff’s subrogation (i) In the event that a purchasing enterprise purchases goods, etc. from a selling enterprise, the loan system is a loan system by which the financial institution that received the credit guarantee fund’s guarantee is preferentially paid to the purchasing enterprise based on the transaction documents, such as the tax invoice, and the purchasing enterprise pays it later to the financial institution. Such loan is allowed only for the goods transaction in which the delivery enterprise (sales enterprise) transmits the written request for collection by electronic means within 30 days from the date of issuance of the tax invoice, etc. (so, “BB”). Then, Defendant A in collusion with Defendant C, in order to obtain a corporate purchase fund loan from an enterprise bank (hereinafter “foreign bank”) based on the false electronic transaction contract and tax invoice issued by the Plaintiff.

On June 13, 2014, Defendant A entered a false electronic commerce contract, tax invoice, etc. stating that “E purchased accessories from EF in 24,589,082” by accessing the Internet enterprise purchase financing program site. On the same day, Defendant C entered a false electronic commerce contract, including borrowing KRW 24,589,082 upon having access to the above site and obtaining approval of the above details of transactions, and applying for loans to Nonparty bank for loans for corporate purchase and receiving KRW 24,589,082.