The Credit Guarantee Fund established under the Credit Guarantee Fund Act (the Government and financial institutions as the basic fund) guarantees the obligations of enterprises which lack security capacity by establishing the Fund, thereby facilitating the financing of enterprises and contributing to the balanced development of the national economy by establishing sound credit order through efficient management and operation of credit information.

The Korea Credit Guarantee Fund is operating the B2B guarantee system in order to revitalize electronic commerce and enhance corporate transparency by removing the uncertainty of the recovery of non-face-to-face transactions made online.

B2B Guarantee System is operated in the form of a corporate purchase financing loan based on actual commercial transactions, which is the form of an electronic purchase contract that is entered by a goods purchasing company (purchase company) who wishes to obtain a corporate purchase financing loan into an online market (MP) and a goods selling company (seller) enters into an electronic sale contract by submitting an electronic sale contract and then transfers the transaction information to the Korea Credit Guarantee Fund's stores. The Korea Credit Guarantee Fund re-transfers it to the bank, and then transfers it directly to the sales company's account within the limit of the Korea Credit Guarantee Fund's guarantee, if the bank directly transfers it to the sales company's account within six months and one year period.

On November 29, 2010, the Defendant received credit guarantee (E) from the Korea Credit Guarantee Fund with the amount of loans of KRW 300,000,000,000 (270,000,000,000,000) from the Korea Credit Guarantee Fund established for the purpose of manufacturing, selling, etc. computers and peripheral devices located in Mapo-gu Seoul Metropolitan Office 308 (hereinafter referred to as “D”), and on the same day, the Defendant received a credit guarantee statement (E) for corporate purchase financing.