On March 19, 2005, the Defendant: (a) borrowed money from the office in the vicinity of the Sung-dong District Court of Sung-dong, Sung-dong, Sung-dong, Sung-dong, to D; (b) from 2001 to the above time, based on the statement of settlement (a total of KRW 78,100,000) it prepared; (c) taking into account the interest and expenses; and (d) the amount of interest and expenses that would be paid to D when receiving distributions based on the above claim, taking into account the loan amount of KRW 40,000,000,000, which would be paid to D; and (d) on January 12, 2006, the Defendant created a collateral security right with respect to E, which was inherited by his father, and owned shares of KRW 1,5,190,000,000,000,000 as the maximum debt amount, the mortgagee, Defendant, and debtor.

On May 22, 2006, the Defendant received a request for the cancellation of the registration of the establishment of the said forest land from D at the H law office located in Seongdong-gu, Sungnam-si, G, because the said forest land is at issue with the registration of the establishment of the establishment of the said forest land as owned by the I clan. Accordingly, the Defendant revoked the registration of the establishment of the said permanent forest land on the 23th of the same month on the condition that the Defendant would receive promissory notes with D at par value of KRW 150 million, and issuer D, and completed the said registration at around that time

In other words, the above promissory note was issued by the defendant for the repayment of the secured debt of the right to collateral security held by the defendant against D or in substitution for the repayment of the secured debt, and not only is the same credit, but also the amount of the claim held by the defendant against D is much less than KRW 190 million, but also the defendant holds a loan certificate of KRW 190 million with D without returning it to D. Thus, the defendant has a claim of KRW 190 million against D. The claim is a claim that is separate from the payment claim of the promissorysory note, and the claim is filed with a court that is not aware of the above circumstances, and the dividend is paid by applying for the distribution.