1. The Defendants: (a) from May 16, 2007 to July 21, 2015, Defendant C with respect to each of the Plaintiff KRW 31,680,000 and its amount.

1. Basic facts

A. Defendant A Co., Ltd. (hereinafter “Defendant A”) entered into a purchase financing agreement with the new bank (hereinafter “new bank”) under a credit guarantee agreement with the Plaintiff to lend money equivalent to the relevant transaction amount to the extent agreed in advance by the new bank, when the Defendant A submits a tax invoice for the issuance of a seller that can prove the fact of transaction after being supplied with the goods.

B. Defendant A submitted to the new bank a tax invoice of KRW 39,600,000, which was issued on August 31, 2006 by Defendant C, who operates the “D Company,” and received a loan from the new bank on October 2, 2006 (hereinafter “instant loan”), and transferred the instant loan to Defendant C on the same day.

C. After that, Defendant A caused a credit guarantee accident on February 6, 2007, such as delinquency in loans, etc., and the Plaintiff is the same year.

9. 25. 25. The 449,242,995 Won, including the instant loans, was subrogated to the new bank.

[Ground for recognition] Defendant A and B: Confession of confession (Article 208(3)2 of the Civil Procedure Act): Defendant C: The absence of dispute; the entries in Gap evidence 1 through 3; Gap evidence 5; the response of each order to submit financial transaction information to the new bank of this court; the purport of the whole pleadings

2. The plaintiff's assertion

A. The Defendants conspired to acquire loans under the purchase financing contract, and Defendant C issued a false tax invoice of KRW 39,600,000 against Defendant A, and Defendant A fraudulently acquired the loans of this case by deceiving a new bank by submitting the aforementioned false tax invoice to the new bank.

B. Meanwhile, in full view of the relevant provisions of the Value-Added Tax Act on the issuance of tax invoices and the relevant provisions of the Bank of Korea Regulations on the “Rules on Handling Fund Loans for Enterprise Purchase-Related Loans,” with respect to the Bank of Korea’s total limit on loans for corporate purchase, the amount of goods already provided prior to 30 days, i.e.