1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Evidence 【Evidence” 1, A2, A3, A4, 5, and 6-1, 2, A7, A9-1 through 7, A10-1 through 9, A11-1 through 6, A12-1 through 6, A13, and the purport of the whole pleadings;

A. (1) The Plaintiff is a corporation with the objective of importing and exporting meat, electric and electronic steel products manufacturing, meat products processing, restaurant business, etc., and the Defendant is a corporation with the trade name of “C” to build, process, and sell the import freezing.

(2) The Plaintiff borrowed the name of the importer who is unable to issue a credit and received a certain amount of fee from the importer.

B. On August 30, 2012, the Plaintiff’s receipt of the bill of lading (metric tons) No. 1 on August 30, 2012, the date of customs clearance No. 1, E40, Defendant F 100, Sept. 3, 2012, Defendant 3, 100, Sept. 7, 2012, July 10, 2012, Defendant H 600, the Plaintiff, on October 10, 2012, imported freezing from Chinese companies and issued the LAD and the Defendant with customs documents, such as the letter of credit, payment guarantee, receipt, transfer certificate, etc., and the Defendant, etc. submitted a customs document to the customs office and received the import freezing trend.

(1) (A) On August 3, 2012, the Plaintiff was issued by J bank a letter of credit (K) of USD 24,000, accompanied by a bill of lading (E) with which the Plaintiff would import the freezing from China Company (I) and as the Plaintiff on the date of arrival notice.

(B) On August 8, 2012, the Plaintiff paid KRW 20,000,00,000, and KRW 10,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

(C) The Plaintiff issued a bill of lading, credit, and payment guarantee to the LAD, and the LAD submitted the above documents, etc. and accepted the progress in Busan port.

On the other hand, the LAD re-delivery the imported 40 tons of freezing to the defendant.

(D) On November 29, 2012, the Plaintiff paid KRW 26,076,00 (applicable to exchange rate of KRW 1,086.50) to J bank. The revenue agency fee is KRW 902,088.

(2) (A) The Plaintiff’s freezing from Chinese enterprises (L).