From the fourth side of the judgment of the first instance court to the 12th page 2 to the 6th page 12 as follows: (i) A, a distributor, A, B, and F (hereinafter collectively referred to as “G”; and individually, “A,” “B,” and “F,” respectively; and (ii) the small and medium enterprise distribution center of the first instance court (hereinafter referred to as “small and Medium enterprise distribution center”) is a corporation incorporated by the Small and Medium Business Corporation by investing 100% in order to develop markets for small and medium enterprise products and promote business management.

G has concluded an entrustment contract on the purchase, delivery, etc. of goods with the small and medium enterprise distribution center since 2005 and performed by proxy.

(2) When E bears a large amount of liability due to investment loss, it used the fact that G is entrusted with the purchase and sales business by the small and medium enterprise distribution center, thereby processing the circular transaction as if the distribution flow of the product back to G via G from G, Ss. T (hereinafter “Ss. T”) or the small and medium enterprise distribution center, and using it as its debt repayment, etc. by receiving the payment first from G, etc., even though it does not actually distribute the product.

(3) On February 2008, E and Z’s employees of the small and medium enterprise distribution center or the branch E and z. E and z. who received a request for diversification of the sales place from the z. E and z. from the z. E suggest to I in charge of the Plaintiff that I act as a broker for the transaction part between the z. and A. Accordingly, the Plaintiff engaged in the above circular trading process and sold the goods to A.