A. The party-related C Co., Ltd. (hereinafter “C”) is a company engaged in slaughter livestock products.

D was the former representative director of C, and Defendant A, a partner of D, was a person who acquired C’s management right from D while trading by-products from C and pigs under the trade name of “E,” and Defendant B was a former director of C as the wife of D and was a person who traded by-products from C with the trade name of “F”.

B. From June 5, 2008 to April 26, 2011, the Industrial Bank of Korea (1) held the Bank’s loan claims of this case) totaling KRW 2,250,000,000, as stated in Appendix 1-5 in Table 3 attached hereto (hereinafter “instant loan claims”).

(2) On July 22, 2008 and January 6, 2010, the Industrial Bank of Korea guaranteed payment of a total amount of KRW 270,00,000,00 as listed in Table 3 attached hereto, as stated in Table 6, 7.

However, as C was unable to repay the above debt after its closure, the Industrial Bank of Korea subrogated for the amount of KRW 235,217,766 on January 31, 2012, and C was liable to compensate the above amount to the Industrial Bank of Korea.

(2) On April 26, 201, the Plaintiff submitted to the Industrial Bank of Korea a letter of commitment that “The instant loan claim and the instant claim for reimbursement are referred to collectively.” 3D submitted to the Industrial Bank of Korea a letter of commitment that “as soon as C receives compensation for closure from the government at the time of voluntary closure of business in accordance with the Slaughter Restructuring Act, it promises to preferentially repay the loans borrowed from the Industrial Bank of Korea.”

C. Prior to the management right of C, Defendant A, who acquired management rights from D on August 1, 201, intended to acquire the legal status and all rights and obligations related to C through a transfer of management rights. The same day is the same.