2.In accordance with the selective claims added by this Court,

A. The status of the parties (1) The Plaintiff is a corporation established under the Credit Guarantee Fund Act for the purpose of facilitating corporate financing by guaranteeing the debt of an enterprise which lacks security capacity.

(2) Co-Defendant A of the first instance trial (hereinafter “A”) was declared bankrupt on February 16, 2017 by the Seoul Central District Court Decision 2016Hahap10271.

Defendant C is a representative director of Defendant B (hereinafter “Defendant B”) and is a representative director of Defendant B (hereinafter “Defendant B”).

B. Around January 2016, D Co., Ltd. entered into an agreement on loans for corporate purchase funds between D and the Industrial Bank of Korea (hereinafter “Industrial Bank”), and D Co., Ltd. entered into an agreement on loans for corporate purchase funds with the Industrial Bank of Korea (hereinafter “Industrial Bank of Korea”), whereby a corporate bank loans funds that it is required to pay to D Co., Ltd. for the supply of goods from its customer (sales Company) to D Co., Ltd., but deposits such loans directly into the account of its customer (sales Company), and D Co., Ltd entered into an agreement on loans for corporate purchase funds with the corporate bank to repay the loans to its

(2) In the transaction of goods between a purchasing enterprise and a selling enterprise, a purchasing enterprise has access to the website of an entity entrusted with the electronic commerce contract business by a financial institution and enters the details of the order, and, upon the request of the selling enterprise to make an estimate after attaching an electronic tax invoice issued by a selling enterprise, the selling enterprise confirms it, and then submits a written request for collection of estimate and sales proceeds, and then submit a written request for collection of sales proceeds, and if the purchasing enterprise completes the final order after re-verification, the procedure is conducted by the financial institution to transfer the funds

C. (1) Defendant B’s issuance and cancellation of electronic tax invoices by Defendant B (1) is the supplier “Defendant B,” the recipient “Co., Ltd. D,” the product “S400 et al.,” and the product “53,369,” and the quantity “53,369.”