1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the court’s explanation concerning this case is as follows, and this case is cited by the main text of Article 420 of the Civil Procedure Act, on the grounds that the court’s reasoning for the judgment of the first instance is as follows.

2. Parts to be dried;

A. (1) In determining the Defendant’s assertion of exemption in accordance with the criteria for exemption from the Defendant’s entrustment guarantee, the Plaintiff should have examined whether it conflicts with the attached Table of Review on Change of Joint and Several sureties in accordance with Article 5(5) of the Deposit Standards for Joint and Several sureties established in the Guidelines for Review and Management of Entrustment Guarantee with the Defendant when changing the joint and several sureties from B to C.

However, after July 12, 2012, the Plaintiff violated the foregoing criteria, and thereafter, did not inquire into the credit information provided by the Defendant to Nonparty Company and C for consignment between August 30, 2012, which was the change date of the said joint and several liability.

Accordingly, on April 3, 2012, the Plaintiff failed to pay national taxes of KRW 57,600,000, and C around September 30, 200, registered as a joint and several surety with the Defendant and changed the joint and several surety to C.

This constitutes “when the entrusted institution of July 5, 199, which the Defendant notified the Plaintiff pursuant to Article 10(4) of the entrustment contract with the Defendant (hereinafter “instant exemption criteria”), falls under “when the entrusted institution of this case terminates the entry of a joint and several surety under the credit guarantee agreement after the occurrence of defective causes without the Defendant’s consent,” or “I.8, the entrusted institution of this case violates Article 10(1) or 10(2) (the duty of due care as a good manager).”

Therefore, the Defendant’s obligation to the Plaintiff was entirely exempted.

(2) Determination (A) is a whole of the statements and arguments set forth in sub-paragraphs 7 through 9.