The judgment of the court below is reversed, and the case is remanded to the Seoul Central District Court Panel Division.

The grounds of appeal are examined.

In order to establish a false agreement, there is a difference between the truth and indication of the expression of intent and an agreement between the other party as to the inconsistency. If a third party directly puts his/her signature and seal on loan-related documents, such as a letter of loan for consumption, as the principal debtor or joint guarantor, the third party itself indicates that he/she is the debtor of the loan for consumption, and the third party has expressed his/her intention to have another person use the loan under the name of the third party by avoiding the credit restrictions set

Even if the principal and interest are to be repaid at the expense of another person, barring special circumstances, barring special circumstances, this is merely an intention to vest economic effects under a loan for consumption in another person, and the legal effect cannot be deemed to be an intention to vest in another person. Therefore, it is difficult to deem that there is a disagreement between the truth and indication of a third party

Therefore, in order to recognize the existence of such special circumstances in a specific case, it is necessary to actively prove that the financial institution belongs to the actual borrower in accordance with the legal effect of the loan between the nominal lender and the nominal lender and that the nominal lender did not bear the debt burden.

(See Supreme Court Decision 2008Da7772, 7789 Decided June 12, 2008, etc.). The lower court established a special purpose corporation and B (hereinafter “B”) with respect to the Defendant’s assertion that the instant loan contract was concluded formally without the intent to receive payment for the share acquisition fund of the E Co., Ltd. (hereinafter “Nonindicted Company”) which is a special purpose corporation B established and operated by the Defendant and B (hereinafter “B”).