1. Defendant C’s KRW 155,549,320 as well as 5% per annum from October 18, 201 to February 27, 2015 to the Plaintiff.

1. Basic facts

A. D Co., Ltd. (hereinafter “D”) entered into an enterprise purchase financing agreement with a corporate bank (hereinafter “corporate bank”) to lend an amount equivalent to the relevant transaction amount to the extent agreed in advance and to pay it directly to the sales company, if D submits a tax invoice for issuance of a sales company that can prove the fact of transaction after being supplied with the goods.

B. On June 21, 2007, the Plaintiff entered into a credit guarantee agreement with D as of June 17, 201 (hereinafter “credit guarantee agreement of this case”), whereby D borrowed the above corporate purchase fund from D bank, the amount guaranteed is KRW 210 million (250 million in amount of loan, KRW 85%) and the term of guarantee was extended until June 17, 201 (hereinafter “credit guarantee agreement of this case”). At the time, Defendant C guaranteed D’s debt under the credit guarantee agreement of this case.

C. After Defendant A (hereinafter “Defendant A”) received a tax invoice in blank from Defendant A (hereinafter “Defendant A”) whose representative director is the representative director, it entered KRW 13.7 million in the supply value column of the said tax invoice and KRW 1.37 million in the tax amount column, and submitted it to a corporate bank, and subsequently, Defendant A borrowed 15.7 million in the above amount (13.7 million in the above amount) from the corporate bank at around August 2010. In addition, around August 2010, Defendant A received a loan from the corporate bank, Defendant A borrowed 15.1 million won in the supply value column of the said tax invoice and 9.1 billion won in the tax amount column, and submitted it to the corporate bank and received a loan from the corporate bank from Defendant A around September 2010.

D) A tax invoice of KRW 282,99,200 (the supply value of KRW 25,72,000) in E’s name is issued and submitted to a corporate bank, even though there was no real transaction from Defendant C, which is a director of D and E in-house director around September 2010, even though there was no real transaction from Defendant C, such as business machinery repair business.