1. Defendant A

A. The Korea Technology Credit Guarantee Fund is a non-profit special corporation established pursuant to the Korea Technology Credit Guarantee Fund Act to ensure the smooth financing of enterprises by guaranteeing the liabilities of enterprises which lack security capacity with government contributions, etc., and the financing system for corporate purchase funds is a lending system in which a purchasing enterprise purchases goods, etc. from a delivery enterprise for the purpose of relaxing the financial difficulties of a delivery enterprise by reducing the payment risk of a delivery enterprise due to credit transaction pursuant to the government’s policies to improve the payment system of bills, the financial institution guaranteed by the Korea Technology Credit Guarantee Fund shall pay the sales proceeds to the delivery enterprise immediately on the basis of transaction evidentiary documents

If a purchasing enterprise applies for a loan for purchasing funds, the Korea Technology Credit Guarantee Fund shall determine the limit on loans for purchasing funds through credit assessment, etc. for the enterprise, guarantee 80% to 85% of the limit, and the Korea Technology Credit Guarantee Fund shall be liable for the payment by subrogation using public funds within the scope of the unpaid loan, and the remaining 15% to 20% is responsible for the relevant lending financial institution.

On June 27, 2008, the Defendant was issued a guarantee certificate for business purchase fund of KRW 58,000,000 (a guarantee rate of KRW 80,470,400,000) in the name of the Korea Technology Finance Corporation in the Changwon-gu Central Headquarters Assessment Center of Sungwon-si, Sungwon-si, Changwon-si, and KRW 588,00,000 (a guarantee rate of KRW 80,000, guaranteed amount of KRW 470,40,000) in the name of the Defendant, who worked as the representative director of a corporation C (the location of business place) established for the purpose of manufacturing the ice pipes between around June 1990 and March 20, 201.

The Defendant, by means of the foregoing agreement to lend corporate purchase funds, intended to acquire the loan by means of a method of submitting a false tax invoice to the bank, and is with C Co., Ltd. around May 2009.