2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

(2) On December 18, 2007, the Plaintiff entered into a credit guarantee agreement and an agreement on corporate purchase fund loan 850,000 won with respect to corporate purchase funds to be financed by U&A Co., Ltd. (hereinafter “N&A”), which is scheduled to receive a loan from a national bank of U&A Co., Ltd. (hereinafter “national bank”), and issued a credit guarantee agreement with the Plaintiff to provide a credit guarantee (hereinafter “credit guarantee agreement of this case”) by setting the principal amount as KRW 722,50,000 with respect to the repayment obligation of KRW 850,00,000 with respect to the secured corporate purchase funds to be financed by U&A Co., Ltd. (hereinafter “National Bank”), until December 17, 2009, as well as until December 17, 2009.

3) The L&A submitted the said credit guarantee certificate as a collateral and entered into an agreement between the National Bank. B. The transaction structure of the corporate purchase financing loan 1) The loan is a loan handled by a financial institution for an enterprise that purchases goods and services on ordinary business activities consistent with its business objectives in connection with the transaction between the enterprise that received the business registration certificate and the enterprise that received the business registration certificate, and a financial institution and the purchasing enterprise submits a tax invoice, etc. to prove the transaction with the selling enterprise within the extent agreed upon between the financial institution and the purchasing enterprise, the amount equivalent to the transaction amount is paid by the selling enterprise as a loan to the purchasing enterprise.

2. In the transaction of enterprise purchase financing loans, a financial institution loans funds to a purchasing enterprise which is a debtor.