1. The plaintiff's claims against the defendants are all dismissed.

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

1. Presumed factual basis

A. On May 2, 2008, the Plaintiff issued a credit guarantee certificate (hereinafter “instant guarantee certificate”) to F Co., Ltd. (hereinafter “Co., Ltd.”) on May 2, 2008, stating that F is liable for a guarantee of 80% out of F’s total amount of loan 270,000,000,000 won, when F obtaining a loan from a new bank (hereinafter “Co., Ltd.”).

B. F submitted the instant guarantee to the new bank on the same day, and entered into an agreement with the new bank on the loans of corporate purchase amounting to KRW 270,000,000 with the limit of credit amount.

C. Under an enterprise purchase financing agreement, a financial institution’s loan to a debtor is provided with a bill of exchange in which the debtor purchases goods from the customer and receives a tax invoice and the payer pays to the customer a sum of face value equivalent to the amount of the goods to be paid to the financial institution, the transaction partner shall present the said bill of exchange to the financial institution, and the financial institution shall inform the debtor of the presentment of payment of the bill of exchange and pay the face value of the bill to the transaction partner upon approval by the debtor.

Defendant A is the representative director of Defendant D, who is the customer of F.

On March 3, 2009, Defendant D issued a tax invoice of KRW 77,000,000 for supply value to F, and received from F the bill of exchange with the above amount at par value, and received the above amount of KRW 77,00,000 from New Bank on April 1, 2009. On May 3, 2009, Defendant D issued a tax invoice of KRW 20,000,000 for supply value to F on May 3, 200, and received from F on a bill of exchange with the above amount at face value, and received the above amount of KRW 20,000,000 from New Bank on May 13, 2009.

E. Defendant B is the F’s business partner operating in the trade name of G.

Defendant B, on April 1, 2009, issued a tax invoice of KRW 80,000,000 to F and issued the said amount from F.