A. The Plaintiff is a corporation established pursuant to the Credit Guarantee Fund Act for the purpose of facilitating corporate financing by guaranteeing the debt of an enterprise which lacks security capability and contributing to the development of the national economy, and the Defendant A Co., Ltd. (hereinafter “Defendant A”) is a company that aims at furniture manufacturing and import business.

Defendant B is the representative director of Defendant A, and Defendant C operates a trade name “D” as Defendant B and the private partnership.

B. A corporate purchase financing loan is a loan that a financial institution purchases goods and services through ordinary business activities consistent with its business objectives from a financial institution and a purchasing company submits to a financial institution a tax invoice, an electronic commerce contract, etc. within the extent agreed upon between the financial institution and the purchasing company, which can prove that the purchasing company has transacted with the selling company, the financial institution pays an amount equivalent to the transaction amount to the purchasing company as a loan to the selling company.

C. Around 2008, the Plaintiff entered into a credit guarantee agreement with Defendant A and Industrial Bank of Korea (hereinafter “Corporate Bank”) to guarantee the payment of corporate purchase fund loans to Defendant A and Industrial Bank of Korea (hereinafter “Corporate Bank”) by setting the guarantee ratio as 85% of its liabilities, and Defendant A entered into an agreement with the Industrial Bank of Korea on the said credit guarantee agreement.

On April 28, 2008, Defendant A drafted an electronic commerce contract (including the evidence No. 2 and the serial number) under which the goods, such as “E”, are purchased from Defendant C with 21 million won and the amount is paid through corporate purchase financing (including the evidence No. 2 and the serial number). On the same day, Defendant C submitted the said electronic commerce contract to a corporate bank and received KRW 21 million from the corporate bank.

(b) it;