A. 1) The Plaintiff is a corporation established pursuant to the Credit Guarantee Fund Act for the purpose of facilitating corporate financing by guaranteeing the debt of an enterprise which lacks security capability. 2) Defendant A Co., Ltd. (hereinafter “Defendant A”) is a company established for the purpose of manufacturing computers and peripheral devices, manufacturing information and communications devices and wholesale business, etc., and Defendant B is an internal director who is the representative of Defendant A.

3) Defendant C Co., Ltd. (former trade name: E, Co., Ltd.; hereinafter “Defendant C”).

(B) A company is established for the purpose of electronic commerce, electricity, and electronic parts manufacturing business, and Defendant D was the representative of Defendant C from July 21, 2015 to December 31, 2012 of the same year. (b) A corporate purchase financing loan is extended in accordance with the rules on handling corporate purchase financing in accordance with Article 7-2 of the Restriction of Special Taxation Act and Article 53(4)2 of the Enforcement Decree of the Corporate Tax Act.

In a transaction between a financial company and an enterprise that has obtained its business registration certificate, the financial company is a loan that one company deals with the relevant enterprise when it purchases goods and services through ordinary business activities consistent with its business objectives, and if it submits a tax invoice, etc. within the agreed upon between the financial company and the purchasing enterprise to the financial company, it is the payment method that the financial company pays the amount equivalent to the transaction amount to the purchasing enterprise as a loan to the purchasing enterprise.

The purpose of the financing system for corporate purchase fund is to relieve the financial difficulties of the delivery company through the activation of cash settlement for the price of goods and convert the discount of commercial bills into the financing for the purchase fund so that the purchasing enterprise can settle the price of goods by obtaining the financing from financial companies, etc.