A. The non-party corporation L, J, E’s status non-party corporation (hereinafter “L”), the non-party corporation J (hereinafter “J”), and the non-party corporation E (hereinafter “E”) were both corporations established by M. L, K, the representative director of J, was the E’s representative director by August 10, 2012. They established E separately from the previous L and J on October 15, 2010 for the purpose of participating in the 13 lots of land, including the Guro-gu Seoul Metropolitan Government Seoul District Court G real estate auction case (hereinafter “F auction case”).

B. (1) On October 25, 2010, K borrowed KRW 600,00,000 from N to use as E’s bid bond in F’s auction case. On the same day, the Defendant guaranteed the above loan debt, and on October 26, 2010, set up a collateral security right (hereinafter “instant collateral security right”) on the land owned by the Defendant, including the Defendant, the maximum debt amount of KRW 1,00,000,000 (hereinafter “Defendant’s land”) with regard to the land owned by the Defendant, such as Chyang-si, the Chin Co., Ltd. (hereinafter “instant land”).

(2) On November 1, 2010, N deposited KRW 600,000,00 from the bank account in the name of the Defendant (FF Bank Q). On the same day, the Defendant deposited all of the above money into the bank account in the name of J and deposited it into the bank account in the name of J. The Defendant withdrawn the above money and used it as E’s bid bond in the F land auction case, as seen thereafter.

C. E, such as the auction procedure for the F Land Auction Case, paid the total amount of 549,978,900 won (i.e., No. 116,64,700 won, No. 249,200 won, No. 249,200 won No. 3, No. 117,239,200 won, and participated in the auction procedure for the F Land Auction on November 2, 201, and the highest price on October 2, 201, is 4 (F land).