A. (i) The Plaintiff is a corporation established under the Credit Guarantee Fund Act for the purpose of guaranteeing the debt of an enterprise which lacks security capability and facilitating the financing of the enterprise.

Doshe C Co., Ltd. (hereinafter referred to as the “C,” and the name of the company omitted) is a company which concludes a credit guarantee agreement with the Plaintiff and received a loan from the Industrial Bank of Korea, and Defendant A is the representative director of the C.

•Defendant B received a corporate purchase fund loan from the Industrial Bank of Korea on the basis of the transaction relationship with C as the operator of the personal enterprise called D, and Defendant A’s birth.

B. (i) The corporate purchase financing loan system is, in order to induce a company to reduce the use of bills in connection with the settlement of prices for commercial transactions between the companies in accordance with the government’s policy for improvement of the bill system, and to increase cash settlement, a financial institution that received the Plaintiff’s guarantee for the purchase of goods from a selling company pays sales proceeds to the selling company on the basis of the tax invoice and other documentary evidence of transaction, and the purchasing company is, after a certain period of

The basic structure of the Sheet purchase financing loan is the form that a seller receives an amount equivalent to the transaction amount as a loan to the purchasing company if the purchasing company submits a tax invoice, etc. that can prove the fact of transaction with the selling company within the agreed limit between the financial institution and the purchasing company.

Article 22(1) of the Act provides for a financial institution’s loan to a purchasing company that is a debtor of a loan. < Amended by Presidential Decree No. 2034, Feb. 21, 2007>