The Korea Technology Credit Guarantee Fund is a non-profit special corporation established under the Korea Technology Credit Guarantee Fund Act to ensure the smooth financing of enterprises by guaranteeing the liabilities of enterprises which lack security capacity with government contributions, etc., and the B2B loan system is a loan system in which a purchasing enterprise purchases goods, etc. from a delivery enterprise in order to alleviate the financial difficulties of a delivery enterprise by reducing the payment risk of a delivery enterprise due to credit transaction in accordance with the government's policies for improvement of the bill system, the financial institution guaranteed by the Korea Technology Credit Guarantee Fund shall pay the sales proceeds to the delivery enterprise immediately on the basis of transaction evidentiary documents, and

If a purchasing enterprise applies for a loan for purchasing funds, the Korea Technology Credit Guarantee Fund shall determine the limit on loans for purchasing funds through credit assessment, etc. for the enterprise, guarantee 80% to 85% of the limit, and the Korea Technology Credit Guarantee Fund shall be liable for the payment by subrogation using public funds within the scope of the unpaid loan, and the remaining 15% to 20% is responsible for the relevant lending financial institution.

On May 14, 2007, the Defendant was issued a business purchase bond of KRW 200,00,000 (Technology Credit Guarantee Fund amounting to KRW 170,000,000) at the Korea Technology Credit Guarantee Fund's Kim Sea Branch located in Busan High-dong 614-18 around September 14, 2007, as the representative director of C (the location of business place in Kimhae-si D) established for the purpose of manufacturing Aluminium aluminium, etc. from around May 1995.

The Defendant, by means of the aforementioned agreement to lend corporate purchase funds, intended to obtain a false tax invoice by deceiving the loan by means of a method of submitting the false tax invoice to the bank, and around January 7, 2011, the representative F of the E Company and the fact that it traded with C around January 7, 201, are the volume of supplying the actual goods to C by the E Company.