A. The Plaintiff is a corporation established pursuant to the Credit Guarantee Fund Act for the purpose of facilitating corporate financing and contributing to the development of the national economy by guaranteeing the debt of an enterprise which lacks security capability.

Defendant A Co., Ltd. (hereinafter “Defendant A”) is a company that entered into a credit guarantee agreement with the Industrial Bank of Korea under the credit guarantee agreement with the Plaintiff, and Defendant B is the representative director of Defendant A, and Defendant C was the representative director of Defendant A between September 30, 201 and November 8, 201.

Defendant D Co., Ltd. (hereinafter “Defendant D”) is a company that received a corporate purchase loan from the Industrial Bank of Korea on the basis of the transaction relationship with Defendant A (hereinafter “Defendant D”), and Defendant E is the representative of Defendant D.

(b)a loan for corporate purchase financing is a loan with a content that a financial institution lends funds to a purchasing enterprise if the enterprise purchases goods and services of another enterprise as an ordinary business activity consistent with its business objectives.

If a purchasing company submits a tax invoice, etc. to a financial institution to prove the conclusion of a sales contract with a selling company, the financial institution shall directly pay an amount equivalent to the purchase price to the buying company as a loan to the buying company.

The so-called B2B method among corporate purchase financing loans is the form in which a seller enters into an electronic commerce contract with a buyer under the brokerage of a seller, and a financial institution pays a loan to a seller if a financial institution transmits a written request for the collection of sale proceeds through a MP company to a financial institution in electronic form.

C. Defendant A (the representative director B, and C at the time) executing the corporate purchase financing loan is the same day, attaching an electronic commerce agreement of KRW 95,488,800 on October 6, 201 under Defendant D’s name.