A. Around January 21, 2013, Defendant A Co., Ltd. (hereinafter “Defendant Company”) entered into a contract for the approval of credit card transactions and additional services with the Defendant Company to use the credit card VN services of Nonparty Company for three years from March 21, 2013 to March 20, 2016, with respect to the payment of credit cards, cash receipt issuance, and its incidental services performed at Pdco in the Droid operated and managed by the Defendant Company (hereinafter “Nonindicted Company”).

B. Meanwhile, in addition to the above contract, the defendant company and the non-party company paid 39.6 million won business subsidies to the defendant company within 30 days after the completion of the contract and the issuance of performance bond (including value-added tax), but the defendant company cannot obtain credit card approval and additional services from the company other than the non-party company until the credit card target transaction number reaches 90,000,000 within the above contract term, and if the cumulative transaction number falls short of the cumulative transaction number, the contract period shall be extended to one month by the arrival of the target cumulative transaction number. If the defendant company falls under the grounds for termination of Article 8 of the above contract or violates the above additional agreement, the defendant company agreed to settle the above business subsidies actually received from the non-party company during the contract term and pay the two times the total amount of subsidies as compensation

C. Accordingly, on February 4, 2013, in order to guarantee the obligation to return the above sales subsidy to the non-party company of the defendant company, the defendant company entered into a performance guarantee insurance contract with the non-party company from March 21, 2013 to March 20, 2016, the insurance amount of which is KRW 39.6 million, and deliver the guarantee insurance policy to the non-party company. At that time, the non-party company paid the total amount of the above sales subsidy to the non-party company, and the defendant B and the defendant C.