A. On October 2, 2005, C was self-employed in the trade name “D,” and around October 22, 2010, C established a FBA and was a company that mainly aims at wholesale and retail business, and its representative was also the same as C.

B. The Defendant, with the trade name of “B”, engaged in freezing fishery products processing and wholesale and retail business, sold food materials to “D” from July 2008 to the end of April 201, and issued a statement of account by having the FB as the other party to the dispute resolution from May 201.

C. On April 12, 2011, the Plaintiff entered into a credit guarantee agreement with C (mutual name: D) on a credit guarantee amount of KRW 81 million, the credit guarantee period from April 12, 201 to October 11, 2011, setting the creditor as an E bank, and issued C a written credit guarantee agreement stating the guarantee amount of KRW 81 million, the estimated loan amount of KRW 90 million, the guarantee rate of KRW 90 million, and the guarantee rate of KRW 90%.

C In entering into an agreement between the E Bank and the E Bank to pay the loan amount directly executed by the E Bank (hereinafter “instant loan”) on the basis of the tax invoice received by the E Bank by the E Bank.

The credit guarantee statement mentioned in the subsection was submitted as security.

E. The instant loan was made between a purchaser and a seller through an electronic commerce transaction contract and the company that requested the collection of sales proceeds to a bank through a MP company through an electronic commerce brokerage (B2B), and both C and the Defendant subscribed to the Internet site of “G” (hereinafter “instant MP site”).

F. C access to the instant MP website on June 1, 2011 and the date of the sales contract is “ June 1, 2011,” “19 million won,” “19 million won,” and “the issue date of the tax invoice on June 1, 201.”