A. The Plaintiff, as a juristic person established under the Credit Guarantee Fund Act, concluded a credit guarantee agreement with Defendant A Co., Ltd. (hereinafter “Defendant A”), with the aim of contributing to the balanced development of the national economy by guaranteeing the debt of an enterprise which lacks security solvency and facilitating the financing of the enterprise, and by establishing a sound credit order through efficient management and operation of credit information.

B. On January 22, 2018, Defendant A, based on the Plaintiff’s credit guarantee, prepared an electronic commerce contract, the purchasing enterprise Defendant A and the selling enterprise Defendant C Co., Ltd. (hereinafter “Defendant C”), accompanied by the Plaintiff’s tax invoice, applied for a corporate purchase financing loan to an enterprise bank. Defendant C received KRW 78,000,000 from the enterprise bank.

C. In addition, Defendant A’s credit guarantee for the Plaintiff on April 13, 2018.

In the same manner as described in subsection (d), an enterprise bank filed an application for a corporate purchase financing loan, and Defendant C received KRW 27,000,000 from the enterprise bank.

The Plaintiff subrogated for KRW 84,00,000, equivalent to 80% of the guaranteed ratio among the above loans, to a corporate bank where Defendant A did not repay each of the above loans.

[Ground of recognition] Facts without dispute, entry of Gap 1 to 3, and 5 evidence, purport of the whole pleadings

2. Defendant B, the representative of Defendant A, and Defendant C, the representative of Defendant C, obtained a loan of corporate purchase funds from an enterprise bank by making and submitting a false tax invoice in collusion with the Plaintiff, or obtained it by deceit or not, Defendant D committed an act of aiding and abetting negligence against the tort committed by Defendant B, and thereby, Defendant D caused damage equivalent to KRW 84,00,000 by subrogation to the Plaintiff. The Defendants jointly have a duty to compensate the Plaintiff for damages equivalent to the above amount.

3. Determination

A. Defendant A and Defendant B.